Unpacking Patent Boxes
Ben Klemens | 26 July 2017
Blog,
Fiscal | Tags:
Patent Boxes,
Tax Competition,
Tax Expenditures An intellectual property box is a special lower tax rate for profits associated with intellectual property (IP). There are over twenty around the world, and over the last few years bills have been introduced to the U.S. Congress for a U.S. IP box. IP boxes always
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Measuring Tax Expenditures in Developing Countries: What is the Role of the G20?
Magalí Brosio | 26 May 2017
Blog,
Fiscal | Tags:
Inequality,
Tax Competition,
Tax Expenditures For many countries in the developing world, tax exemptions are considered a crucial instrument for stimulating private local investment and, mainly, attracting foreign direct investment (FDI) inflows. According to the point of view that promotes tax expenditures as a convenient tool for achieving these goals,
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Intellectual Property Boxes and the Paradox of Price Discrimination
Ben Klemens | 15 May 2017
Fiscal,
Working Papers | Tags:
Corporate Taxes,
Innovation,
Patent Boxes,
Tax Competition,
Tax Expenditures This paper considers the methods by which some existing laws and proposals offer different tax rates to different types of capital, a scheme variously known as a patent box, innovation box, or intellectual property box (IP box). It presents a model of international tax competition—what
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Boosting R&D through Patent Boxes. Panacea or Not?
Agustin Redonda | 10 December 2015
Blog,
Fiscal | Tags:
BEPS,
Innovation,
Tax Competition,
Tax Expenditures On October 5th, the OECD presented the final package of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative – a cornerstone in the international drive towards corporate tax reform.
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The Case for an International Tax Organisation
Peter Dietsch and
Thomas Rixen | 19 March 2013
Blog,
Fiscal | Tags:
Tax Competition,
Taxes Capital mobility entails fiscal interdependence. Since the abolition of capital controls in the 1960s and 1970s, and following the widespread abolition of withholding taxes in the wake of the first move in this direction by the Reagan administration in 1984, fiscal interdependence has turned from
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