1. Reactions of Entrepreneurs and Effects of Introduction of Intellectual Property Box Privilege in Poland. (2025). Konieczna, Izabela ; Zbroinska, Barbara.
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2. Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms. (2025). Ducept, Jules ; Godar, Sarah.
   In: Discussion Papers of DIW Berlin.
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3. Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms. (2025). Godar, Sarah ; Ducept, Jules.
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4. Corporate income tax, IP boxes and the location of R&D. (2024). Weichenrieder, Alfons ; Shehaj, Pranvera.
   In: International Tax and Public Finance.
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5. Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation. (2024). Lang, Mark ; Glaeser, Stephen.
   In: Journal of Accounting and Economics.
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6. “Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?. (2024). Kelley, Stacie O ; Lynch, Daniel P ; Lewellen, Christina M.
   In: Journal of Accounting and Economics.
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7. Taxation and the transfer of patents: Evidence from Europe. (2023). Ciaramella, Laurie.
   In: European Economic Review.
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8. What’s Happening with the Patent Box Regimes? A Systematic Review. (2022). Méndez Prado, Silvia Mariela ; Mendez-Prado, Silvia Mariela ; Arauz, Andres ; Silva-Gamez, Alexander Israel.
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9. Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour. (2021). Steinbrenner, Daniela ; Spengel, Christoph ; Fischer, Leonie ; Heckemeyer, Jost H.
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10. Patent Boxes and the Success Rate of Applications. (2021). Kogler, Dieter ; Hynes, Ryan ; Davies, Ronald.
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11. Attributing Value to Patents and Trademarks in Complex Production Chains. (2021). Klemens, Ben.
    In: Journal of the Knowledge Economy.
    RePEc:spr:jknowl:v:12:y:2021:i:2:d:10.1007_s13132-020-00629-1.

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12. Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights. (2021). schneider, friedrich ; Nimer, Khalil ; Hasnaoui, Amir ; Uyar, Ali ; Bani-Mustafa, Ahmed.
    In: Technological Forecasting and Social Change.
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13. Should there be lower taxes on patent income?. (2021). Hall, Bronwyn ; Harhoff, Dietmar ; Gaessler, Fabian.
    In: Research Policy.
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14. Thinking outside the box: The cross-border effect of tax cuts on R&D. (2021). Schwab, Thomas ; Todtenhaupt, Maximilian.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:204:y:2021:i:c:s0047272721001729.

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15. The impact of IP box regimes on the M&A market. (2021). Bradley, Sebastien ; Ruf, Martin ; Robinson, Leslie.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:72:y:2021:i:2:s016541012100063x.

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16. Corporate Income Tax, IP Boxes and the Location of R&D. (2021). Weichenrieder, Alfons ; Shehaj, Pranvera.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9397.

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17. Breaking borders? The European Court of Justice and internal market. (2020). Stutzenberger, Kathrin ; Spengel, Christoph ; Fischer, Leonie.
    In: ZEW Discussion Papers.
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18. Patent Boxes and the Success Rate of Applications. (2020). Kogler, Dieter ; Hynes, Ryan ; Davies, Ronald.
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19. Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence. (2020). Knoll, Bodo ; Boehm, Tobias ; Riedel, Nadine ; Baumann, Martina.
    In: Public Finance Review.
    RePEc:sae:pubfin:v:48:y:2020:i:4:p:467-504.

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20. Tax Policy for Innovation. (2020). Hall, Bronwyn H.
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21. Tax Incentives for Supporting Competitiveness of Telecommunication Manufacturers. (2020). Gareev, Timur ; Dezhina, Irina ; Nafikova, Tamam ; Ponomarev, Alexey .
    In: Foresight and STI Governance (Foresight-Russia till No. 3/2015).
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22. Supporting Firm Innovation and R&D: What is the Optimal Policy Mix?. (2020). Koethenbuerger, Marko ; Gueri, Rem ; Simmler, Martin ; Kothenburger, Marko.
    In: EconPol Policy Reports.
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23. Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies. (2020). Schindler, Dirk ; Haufler, Andreas.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8640.

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24. Patent Boxes and the Success Rate of Applications. (2020). Kogler, Dieter ; Hynes, Ryan ; Davies, Ronald.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8375.

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25. Competing with whom? European tax competition, the great fragmentation of the firm, and varieties of FDI attraction profiles. (2019). Garcia-Bernardo, Javier ; Reurink, Arjan.
    In: MPIfG Discussion Paper.
    RePEc:zbw:mpifgd:199.

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26. Should There Be Lower Taxes On Patent Income?. (2019). Hall, Bronwyn ; Harhoff, Dietmar ; Gaessler, Fabian.
    In: Rationality and Competition Discussion Paper Series.
    RePEc:rco:dpaper:177.

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27. Tax Policy for Innovation. (2019). Hall, Bronwyn.
    In: National Institute of Economic and Social Research (NIESR) Discussion Papers.
    RePEc:nsr:niesrd:506.

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28. Tax Policy for Innovation. (2019). Hall, Bronwyn.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:25773.

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29. Corporate income taxes around the world: a survey on forward-looking tax measures and two applications. (2019). Wamser, Georg ; Thunecke, Georg U ; Steinmuller, Elias.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:26:y:2019:i:2:d:10.1007_s10797-018-9511-6.

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30. Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects. (2019). Büttner, Thiess ; Buttner, Thiess ; Holzmann, Carolin.
    In: CESifo Working Paper Series.
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31. Royalty Taxation under Tax Competition and Profit Shifting. (2018). Schneider, Andrea ; Schindler, Dirk ; Juranek, Steffen.
    In: VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy.
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32. Switching to Territorial Taxation: FDI Effects for Host-Countries of Foreign Subsidiaries. (2018). Büttner, Thiess ; Buttner, Thiess ; Holzmann, Carolin.
    In: VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy.
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33. Tax planning in multinational corporations after the discussions referred to immorality of base erosion and profit shifting (BEPS): With focus on Starbucks Corporation. (2018). Robles, Maria Guadalupe.
    In: UASM Discussion Paper Series.
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34. Vor wichtigen wirtschaftspolitischen Weichenstellungen. Jahresgutachten 2018/19. (2018). .
    In: Annual Economic Reports / Jahresgutachten.
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35. The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Osswald, Benjamin ; Bornemann, Tobias ; Laplante, Stacie K.
    In: arqus Discussion Papers in Quantitative Tax Research.
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36. Patent boxes design, patents location, and local R&D. (2018). Vezzani, Antonio ; Nicodème, Gaëtan ; Barrios, Salvador ; Alstadsæter, Annette ; Alstadsater, Annette ; Skonieczna, Agnieszka Maria.
    In: Economic Policy.
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37. Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?. (2018). Cnossen, Sijbren.
    In: International Tax and Public Finance.
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38. Should there be lower taxes on patent income?. (2018). Hall, Bronwyn ; Harhoff, Dietmar ; Gaessler, Fabian.
    In: IFS Working Papers.
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39. Taming Tax Competition with a European Corporate Income Tax. (2018). le cacheux, jacques ; Candau, Fabien.
    In: SciencePo Working papers Main.
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40. Taming Tax Competition with a European Corporate Income Tax. (2018). le cacheux, jacques ; Candau, Fabien.
    In: Post-Print.
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41. A Win-Win-Win? Motivating innovation in a knowledge economy with tax incentives. (2018). Savin, Ivan ; d'Andria, Diego ; Dandria, D.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:127:y:2018:i:c:p:38-56.

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42. An International Comparison of Tax Assistance for R&D: 2017 Update and Extension to Patent Boxes. (2018). Lester, John ; Warda, Jacek.
    In: SPP Research Papers.
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43. Corporate Income Taxes Around the World - A Survey on Forward-looking Tax Measures and Two Applications. (2018). Wamser, Georg ; Thunecke, Georg U ; Steinmuller, Elias.
    In: CESifo Working Paper Series.
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44. Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms. (2018). Wamser, Georg ; Behrendt, Simon.
    In: CESifo Working Paper Series.
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45. Tax incentives for research and development and their use in tax planning. (2017). Pfeiffer, Olena ; Spengel, Christoph.
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46. Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms. (2017). Schwab, Thomas ; Todtenhaupt, Maximilian.
    In: VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking.
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47. Offshoring in the European Union: a Study of the Evolution of the Tax Burden. (2017). Climent-Serrano, Salvador ; Labatut-Serer, Gregorio ; Bustos-Contell, Elisabeth.
    In: Contemporary Economics.
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48. Corporate Income Tax as a Genuine own Resource. (2017). le cacheux, jacques ; Candau, Fabien.
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49. Introducing an IP license box in Switzerland: quantifying the effects. (2017). Stimmelmayr, Michael ; Koethenbuerger, Marko ; Chatagny, Florian.
    In: International Tax and Public Finance.
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50. Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base. (2017). Pontikakis, Dimitrios ; d'Andria, Diego ; Skonieczna, Agnieszka.
    In: JRC Working Papers on Taxation & Structural Reforms.
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51. Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms. (2017). Schwab, Thomas ; Todtenhaupt, Maximilian.
    In: Working Papers.
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52. Corporate Income Tax as a Genuine own Resource. (2017). le cacheux, jacques ; Candau, Fabien.
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53. Corporate Income Tax as a Genuine own Resource. (2017). le cacheux, jacques ; Candau, Fabien.
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54. Corporate Income Tax as a Genuine own Resource. (2017). le cacheux, jacques ; Candau, Fabien.
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55. Tax Havens, Accounting Experts, and Fee-Setting Rules. (2017). Konrad, Kai ; Gresik, Thomas.
    In: CESifo Working Paper Series.
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56. Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting. (2017). Richter, Wolfram.
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57. The effect of inflation and interest rates on forward-looking effective tax rates. (2016). Streif, Frank ; Spengel, Christoph ; Heckemeyer, Jost Henrich .
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58. Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms. (2016). Todtenhaupt, Maximilian ; Schwab, Thomas.
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59. Transfer pricing as tax avoidance under different legislative schemes. (2016). Holzmann, Carolin Maria .
    In: VfS Annual Conference 2016 (Augsburg): Demographic Change.
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60. Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting. (2016). Richter, Wolfram ; Breuer, Markus.
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61. Seçilmiş AB Ülkelerinde ve Türkiye’de Patent Gelirlerine İlişkin Vergileme “Patent Box” Rejimi. (2016). Orkunolu, Iil Fulya ; Yerel, Ahmet Burin.
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62. Introducing an IP License Box in Switzerland: Quantifying the Effects. (2016). Stimmelmayr, Michael ; Koethenbuerger, Marko ; Kothenburger, Marko ; Chatagny, Florian.
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63. Tax Expenditures and Sustainability. An Overview. (2016). Redonda, Agustin.
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64. Working Paper 05-15 - Evaluation of federal tax incentives for private R&D in Belgium: An update. (2015). Dumont, Michel.
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47. Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As. (2013). Scheuering, Uwe ; Ruf, Martin ; Feld, Lars ; Schreiber, Ulrich ; Voget, Johannes.
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48. Taxes and the Location of Targets. (2012). Liberini, Federica ; Devereux, Michael ; Arulampalam, Wiji.
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49. Tax Competition Between Sub-Central Governments. (2011). Blöchliger, Hansjörg ; Jose Maria Pinero Campos, ; Blochliger, Hansjorg.
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