Should There Be Lower Taxes on Patent Income?
收藏NBER2018-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w24843
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资源简介：
A patent box is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in a number of countries since 2000. Using comprehensive data on patents filed at the European Patent Office, including
提供机构：
美国国家经济研究局
创建时间：
2018-07-01
