000			02148nab#a2200301#c#4500
003			IEF
005			20180219161858.0
008			170323s2017 GBR|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aMohnen, Pierre A. _959832
245			_aEvaluating the innovation box tax policy instrument in the Netherlands 2007 - 13 _c Pierre Mohnen, Arthur Vankan and Bart Verspagen
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.
650		4	_aINNOVACIÓN _949904
650		4	_aPATENTES _947974
650		4	_aIMPUESTOS _947460
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aPAISES BAJOS _943712
520			_aPatent boxes are tax incentive schemes aimed at stimulating research and development (R&D) in firms by providing favourable tax rates to profits that can be linked to a specific immaterial asset, such as a patent. Because these profits are often hard to separate from other firm profits, patent boxes have been argued to be prone to tax shifting of firms, and tax competition between nations, as they might shift the location of the profits without affecting the location of R&D activities. Whether or not this occurs may also depend on conditions set in the patent box. We evaluate the innovation box policy instrument in theNetherlands, which is essentially a patent box, but without the formal requirement of a patent. We ask whether the innovation box has an effect on local R&D investment of the firm (.additionality.), thereby putting the hypothesis of tax shifting to the test. We find that the innovation box indeed has a positive effecton R&D investment, but the average firm that uses the policy tends to use only a part of the tax advantage for extra R&D investment
700	1		_aVankan, Arthur _965244
700	1		_aVerspagen, Bart _99513
773	0		_tOxford review of economic policy _w337 _gv. 33, n. 1, Spring 2017, p. 141-156
942			_cART
942			_z147606
999			_c68579 _d68579