Publications of the Research Unit Corporate Taxation and Public Finance

• Equal Opportunities: Political Participation Is Limited for US Citizens
• Minimum Wage in Germany – Burden on Young Companies Greater than Expected
• State Aid for Expanding Broadband Access Slows Rural Depopulation
• P…

• Mergers and Acquisitions in Germany: M&A Index Hits Record High
• M&A Transactions Decline in the IT Sector
• Capital Gains Taxes Slow M&A Activities
• Few Large-Scale Acquisitions in the US Telecommunications Market

This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that also provide a profit shifting opportunity reduce the user cost of capital and thereby…

Abstract This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that also provide a profit shifting opportunity reduce the user cost of capital and…