Christoph Spengel: all content

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    Journal graphic

    Intellectual property box regimes: effective tax rates and tax policy considerations

    Journal article

    In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We describe the key features of the policies and incorporate them into forward-looking measures of the cost of capital and the effective average tax rate

    28 June 2014