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2 hits:
Working Paper

Is it just Luring Reported Profit? The Case of European Patent Boxes

Marko Köthenbürger, Federica Liberini, Michael Stimmelmayr
CESifo, Munich, 2018
CESifo Working Paper No. 7061

Working Paper

Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits

Marko Köthenbürger, Mohammed Mardan, Michael Stimmelmayr
CESifo, Munich, 2018
CESifo Working Paper No. 6895