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Keywords: IP boxes
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Journal Articles
Journal of the American Taxation Association (2023) 45 (2): 7–33.
Published: 01 September 2023
...Tobias Bornemann; Stacie O. Kelley Laplante; Benjamin Osswald ABSTRACT We exploit a quasi-experimental setting with high internal validity to measure the effect of adopting an intellectual property (IP) box on innovative activity and tax benefits. We document innovative activity increases...