Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/315309 
Erscheinungsjahr: 
2024
Quellenangabe: 
[Journal:] International Tax and Public Finance [ISSN:] 1573-6970 [Volume:] 31 [Issue:] 1 [Publisher:] Springer US [Place:] New York, NY [Year:] 2024 [Pages:] 203-242
Verlag: 
Springer US, New York, NY
Zusammenfassung: 
We discuss corporate tax effects on multinationals’ R&D. Theoretically, we find that a host country’s tax increase may boost local R&D expenditure: while R&D becomes deductible at a higher rate, this higher rate may not apply to all R&D returns. First, as R&D creates a public good within the MNE, some R&D returns are taxed at other countries’ tax rates. Second, some of the R&D returns are taxed at a lower IP regime tax rate. The positive tax rate effect is empirically supported by country-by-country R&D data of U.S.-owned subsidiaries for countries that have an IP regime.
Schlagwörter: 
Corporate income tax
R&D
Intellectual property regimes
Patent box
International profit shifting
JEL: 
H25
H26
O3
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Dokumentart: 
Article
Dokumentversion: 
Published Version

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