Governments around the world are grappling with the question of how to tax the income from intellectual property. Will offering tax breaks - called Patent Boxes after the box companies must tick on their tax forms - lead to a race to the bottom across Europe and who, if anyone, is to benefit.
Authors
Rachel Griffith
Rachel is Research Director and Professor at the University of Manchester. She was made a Dame for services to economic policy and education in 2021.
Helen Miller
Helen is Deputy Director of the IFS and Head of the Tax sector.
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