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| Type | Master's Thesis |
| Scope | Discipline-based scholarship |
| Title | The Impact of Patent Box Regimes on Innovation: Insights on the Effects of the Swiss Tax Reform 2019 |
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| Institution | University of Zurich |
| Faculty | Faculty of Business, Economics and Informatics |
| Number of Pages | 78 |
| Date | 2019 |
| Abstract Text | Falling corporate tax rates and increasing tax competition are changing tax legislations at the global level. The patent box is a more recent tool which has the aim to stimulate the degree of innovation of companies. It has also been heavily debated for their role in tax competition. This paper shows how the Swiss corporate tax reform of 2019 will likely affect multinational enterprises. In particular, it analyses the effects of patent box regimes in European countries towards company’s innovation activity. The results show that pa-tent box regimes have no influence on the degree of innovation. However, the latest de-velopments, such as the Nexus approach, could be a turning point. |
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