Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence

Baumann, M; Böhm, T; Knoll, B; Riedel, N

Keywords

corporate patents; patent taxation; profit shifting; anti-avoidance rules

Cite as

Baumann, M., Böhm, T., Knoll, B., & Riedel, N. (2020). Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence. Public Finance Review, 48(4), 467–504.

Details

Publication type
Research article (journal)

Peer reviewed
Yes

Publication status
Published

Year
2020

Journal
Public Finance Review

Volume
48

Issue
4

Start page
467

End page
504

Language
English

ISSN
1091-1421