Evaluating the innovation box tax policy instrument in the Netherlands, 2007-13

Oxford Review of Economic Policy

Volumn 33, Issue 1, 2017, Pages 141-156

  Mohnen, Pierre ^a   Vankan, Arthur ^b   Verspagen, Bart ^c  

^a MAASTRICHT UNIVERSITY   (Netherlands)

^b DIALOG   (Canada)

^c UNU MERIT   (Netherlands)

Author keywords

Patent boxes; R D policy; R D tax incentives; Tax shifting

Indexed keywords

COMPETITION (ECONOMICS); ECONOMIC POLICY; INNOVATION; RESEARCH AND DEVELOPMENT; TAX INCENTIVE;

NETHERLANDS;

EID: 85016178303     PISSN: 0266903X     EISSN: 14602121     Source Type: Journal    
DOI: 10.1093/oxrep/grw038     Document Type: Article

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