Steuerliche Effekte europäischer Patentboxen

Marko Köthenbürger (), Federica Liberini and Michael Stimmelmayr
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Marko Köthenbürger: KOF Swiss Economic Institute, ETH Zurich, Switzerland, http://www.kof.ethz.ch
Authors registered in the RePEc Author Service: Marko Koethenbuerger

KOF Analysen, 2018, vol. 12, issue 1, 73-82

Abstract: Patent box systems have become particular popular in various European countries. In this article, we provide a survey on the design of the patent box regimes for a sample of European countries as well as on the empirical literature on profit shifting of multinational enterprises. The majority of these works, however, does not consider the impact of patent box regimes on profit shifting of multinationals. Therefore, we present in the second half of this article the results of the study by Koethenbuerger, Liberini and Stimmelmayr (2018), which explicitly analyses the profit shifting of multinationals by means of European patent boxes.

Keywords: tax avoiding; patent box; multinational enterprises; profit shifting (search for similar items in EconPapers)
JEL-codes: C21 C23 F23 H25 H26 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:kof:anskof:v:12:y:2018:i:1:p:73-82

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