Work

Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

Year: 2013

Type: preprint

Source: SSRN Electronic Journal

DOI: 10.2139/ssrn.2333610

Authors: Lisa Evers, Helen Miller, Christoph Spengel

Institutions: Centre for European Economic Research, Institute for Fiscal Studies

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: green

OpenAlex ID: W3125336986

Cites: 65

Cited by: 13

Related to: 10