Introducing an IP Licence Box in Switzerland: Quantifying the Effects

Author:

Chatagny Florian,Koethenbuerger Marko,Stimmelmayr Michael

Publisher

Elsevier BV

Reference27 articles.

1. Taxation and corporate financial policy;A J Auerbach;Handbook of Public Economics,2002

2. Taxing corporate income;A J Auerbach;Dimensions of Tax Desing: The Mirrlees Review,2010

3. Corporate taxation, capital formation, and the substitution elasticity between labor and capital;R S Chirinko;National Tax Journal,2002

4. Tax reforms and investment: A cross-country comparison;J G Cummins;Journal of Public Economics,1996

5. An applied analysis of ACE and CBIT reforms in the EU;M Devereux;International Tax and Public Finance,2011

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