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Work­ing Pa­per: Borne­mann, Laplante, Oßwald (2018): The Ef­fect of In­tel­lec­tu­al Prop­erty Boxes on In­nov­at­ive Activ­ity & Ef­fect­ive Tax Rates

 |  Forschung - Research

Bornemann, Tobias, Laplante Stacie, Oßwald, Benjamin (2018): The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates, WU International Taxation Research Paper Series No. 2018-03, Available at SSRN: <link https: ssrn.com abstract="3115977" _blank>ssrn.com/abstract=3115977.