The Resource (Un)intended effects of preferential tax regimes : the case of European patent boxes

(Un)intended effects of preferential tax regimes : the case of European patent boxes

Label
(Un)intended effects of preferential tax regimes : the case of European patent boxes
Title
(Un)intended effects of preferential tax regimes : the case of European patent boxes
Creator
Subject
Language
eng
Summary
Patent boxes have become an increasingly popular tax instrument in the European Union and the US to attract mobile tax bases of multinational enterprises (MNEs) as well as to foster productivity. This paper estimates the size of the (un)intended effects of the new preferential tax regime, which grants a reduction in the tax burden on income from intellectual property. The authors show that MNE affliates that can benefit from the preferential regime report 8.5 percent higher profits. The profit change splits up into a profit shifting and a productivity effect in proportions 2/3 and 1/3. Surprisingly, the profit shifting effect includes an unintended, reversed profit shifting out of the affiliate. Contrary to expectation, the overall tax base adjustment might lower tax revenues collected from MNEs
http://library.link/vocab/creatorName
  • Koethenbuerger, M
  • Liberini, F
  • Stimmelmayr, M
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EconPol Working Paper
Series volume
29
http://library.link/vocab/subjectName
  • patent box
  • MNE
  • profit shifting
  • tax haven
Label
(Un)intended effects of preferential tax regimes : the case of European patent boxes
Instantiates
Publication
Extent
44 p.
Label
(Un)intended effects of preferential tax regimes : the case of European patent boxes
Publication
Extent
44 p.

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