Should there be lower taxes on patent income?-Reference-Cited by-同舟云学术

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Should there be lower taxes on patent income?

Published:2021-01 Issue:1 Volume:50 Page:104129
ISSN:0048-7333
Container-title:Research Policy
language:en
Short-container-title:Research Policy

Author:

Gaessler Fabian^ORCID,Hall Bronwyn H.^ORCID,Harhoff Dietmar^ORCID

Publisher

Elsevier BV

Subject

Management of Technology and Innovation,Management Science and Operations Research,Strategy and Management

Reference39 articles.

1. Patent boxes design, patents location, and local R&D;Alstadsæter;Economic Policy,2018

2. R&D Tax Incentives: Evidence on design, incidence and impacts;Appelt,2016

3. Economic welfare and the allocation of resources for invention;Arrow,1962

4. Working Paper;Boehm,2015

5. The Secrets to the Success of the Dutch Innovation Box;Bongaerts;Tax Notes International,2016

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