1. Refereed Journal // 2015

    Allocation of Human Capital and Innovation at the Frontier: Firm-Level Evidence on Germany and the Netherlands

    This article examines how productivity effects of human capital and innovation vary at different points of the conditional productivity distribution. Our analysis draws upon two large unbalanced panels of 6634…

  2. Refereed Journal // 2015

    Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations

    In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We…