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
CPP Co-Director, IFS Research Director
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.
Comment details
- Publisher
- IFS
Suggested citation
Griffith, R and Miller, H. (2011). Patent Boxes: Are they an innovative way to race to the bottom? [Comment] IFS. Available at: https://ifs.org.uk/articles/patent-boxes-are-they-innovative-way-race-bottom (accessed: 28 March 2024).
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