Research and development tax planning of multinational firms


Richter, Katharina


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URL: https://madoc.bib.uni-mannheim.de/38986
URN: urn:nbn:de:bsz:180-madoc-389865
Document Type: Doctoral dissertation
Year of publication: 2015
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Spengel, Christoph
Date of oral examination: 22 May 2015
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
Classification: JEL: H25, L22, D23, H32,
Subject headings (SWD): Unternehmen , Steuerrecht , Forschungsförderung
Keywords (English): R&D tax incentives , location choice , organizational behavior
Abstract: Innovation is often considered to be the driving force behind economic growth and social welfare. The tax system immediately impacts on the risk return profile of R&D activities and thus influences corporate innovation in manifold ways. This thesis addresses the question how firms react to existing tax regulations that are either designed to incentivize R&D activity or to secure the fiscal sovereignty of states over profits from R&D activity (anti-tax avoidance regulations). The focus throughout the analyses is a micro-economic one and the methodological approach is empirical. The thesis presents evidence from a survey among large R&D intensive multinational firms, which sheds light on the decision-making process regarding R&D investments. Furthermore, location decisions within the R&D process and in particular the question how anti-tax avoidance regulations impact on the location choice of real R&D activity are analyzed. The thesis also examines the effects of low corporate tax rates and special tax regimes such as patent boxes on corporate innovation.

Dieser Eintrag ist Teil der Universitätsbibliographie.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Richter, Katharina (2015) Research and development tax planning of multinational firms. Open Access Mannheim [Doctoral dissertation]
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