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D-68034 Mannheim, 68034
Germany
ZEW – Leibniz Centre for European Economic Research
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corporate taxation, effective tax rate, innovation, tax incentive patent box, innovation box, license box, tax competition
corporate taxation, effective tax rate, tax planning, profit shifting, transfer pricing, intellectual property, intangible assets, contract R&D
corporate taxation, effective tax burden, transition economy, EU accession countries, tax reform, tax-rate-cum-base-broadening reform