Konferenzbeitrag
Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms
We analyze cross-border externalities of patent box regimes. Tax cuts in one location of a MNE reduce the user cost of capital for the whole group if they have no nexus requirement. This spillover effect of foreign tax cuts raises domestic R&D activity. The implementation of a patent box in an affiliate country of a MNE, increases domestic R&D by about 1% per implied tax rate differential. Furthermore, patent boxes generate negative spillovers on average patent quality.
- Language
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Englisch
- Bibliographic citation
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Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2017: Alternative Geld- und Finanzarchitekturen - Session: Foreign Direct Investment II ; No. D14-V2
- Classification
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Wirtschaft
Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- Event
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Geistige Schöpfung
- (who)
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Schwab, Thomas
Todtenhaupt, Maximilian
- Event
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Veröffentlichung
- (who)
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
- (where)
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Kiel, Hamburg
- (when)
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2017
- Handle
- Last update
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10.03.2025, 11:45 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Konferenzbeitrag
Associated
- Schwab, Thomas
- Todtenhaupt, Maximilian
- ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
Time of origin
- 2017
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Cross-border lending contagion in multinational banks
The Social Power of Spillover Effects : Educating Against Environmental Externalities
Gains from multinational competition for crossborder firm acquisition
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Cross-border spillover effects of macroprudential policies: A conceptual framework
Cross-border spillover: US gun laws and violence in Mexico
The formation of urban centers under R&D and spillover externalities
Gains from multinational competition for cross-border firm acquisition
Knocking on tax haven's door: Multinational firms and transfer pricing
Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing
Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms
Spillover from the haven : cross-border externalities of patent box regimes within multinational firms
Cross-border lending contagion in multinational banks
The Social Power of Spillover Effects : Educating Against Environmental Externalities
Gains from multinational competition for crossborder firm acquisition
Gains from multinational competition for crossborder firm acquisition
Cross-border spillover effects of macroprudential policies: A conceptual framework
Cross-border spillover: US gun laws and violence in Mexico
The formation of urban centers under R&D and spillover externalities
Gains from multinational competition for cross-border firm acquisition
Knocking on tax haven's door: Multinational firms and transfer pricing