Ownership of intellectual property and corporate taxation

Journal of Public Economics

Volumn 112, Issue , 2014, Pages 12-23

  Griffith, Rachel ^a,b   Miller, Helen ^a   O'Connell, Martin ^a,c  

^a INSTITUTE FOR FISCAL STUDIES   (United Kingdom)

^b UNIVERSITY OF MANCHESTER   (United Kingdom)

^c UNIVERSITY COLLEGE LONDON   (United Kingdom)

Author keywords

Corporate tax; Intellectual property; Multinational firms; Patent Boxes

Indexed keywords

EID: 84894261068     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2014.01.009     Document Type: Article

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