Ein Ziel der Innovationsunion ist die Schaffung eines Binnenmarktes für Innovationen. Um dieses Ziel zu erreichen, verfolgt die Innovationsunion fünf verschiedene Selbstverpflichtungen: - C14: Einführung des…
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…
In October 2013, the European Commission presented a new indicator intended to capture innovation outputs and outcomes and thereby “support policy-makers in establishing new or reinforced actions to remove…
Increasing participation rates in pupil surveys has become an important challenge for empirical educational research. In this paper we investigate whether combining a monetary incentive with a personalised…
