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Previous	OP 233/2015/4-4 Who benefits from the tax advantages of organizational from choice ?	OP 233/2015/4-5 Risk consequences of tax - motivated choice of organizational form in the banking industry	OP 233/2015/4-6 Measuring aggregate business income with tax data	OP 233/2015/4-7 Cross - country evidence on the preliminary effects of patent box regimes on patent activity and ownership	OP 233/2015/4-8 Corporate inversions and economic performance	OP 233/2015/4-9 Substitution across methods of profits shifting	OP 233/2016/1-1 Optimal taxation when children's abilities depend on parents' resources	Next

Disponible también en formato electrónico a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.

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Biblioteca del Instituto de Estudios Fiscales

Cross - country evidence on the preliminary effects of patent box regimes on patent activity and ownership Sebastien Bradley, Estelle Dauchy and Leslie Robinson