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corporate taxation, effective tax rate, innovation, tax incentive patent box, innovation box, license box, tax competition
Investment, micro data, panel regression, hurdle rates, cost of capital, uncertainty
This is a CEPR Discussion Paper. CEPR charges a fee of $8.00 for this paper.
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corporate tax, intellectual property, multinational firms, Patent Box
innovation and patents, multinational firms, offshoring
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File name: ROIE.pdf
File name: ECCA.pdf
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