1. Discussion and Working Paper // 2016

    Promoting Openness and Capitalizing on Europe’s Creative Potential – Literature Review and Data Collection

    One aim of the Innovation Union is to promote Openness and Europe’s Creative Potential. In order to achieve this goal 5 different commitments have been implemented within the Innovation Union: - C19:…

  2. Discussion and Working Paper // 2016

    Creating a Single Innovation Market – Literature Review and Data Collection

    One aim of the Innovation Union is to create a Single Innovation Market. In order to achieve this goal, 5 different commitments have been implemented within the Innovation Union: - C14:…

  3. Discussion and Working Paper // 2016

    Spillover from the Haven: Cross-border Externalities of Patent Box Regimes Within Multinational Firms

    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…

  4. Discussion and Working Paper // 2016

    Fiscal Competition and Public Debt

    The implications of high indebtedness for strategic tax setting in internationally integrated capital markets have found little attention so far. We analyze when and how changes in initial debt levels affect the…