Matti Boie-Wegener

University of Goettingen (Göttingen)

Platz der Gottinger Sieben 3

Gottingen, D-37073

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

92

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Closing Pandora’s IP Box: The Impact of the Nexus Approach on Patent Shifting and Innovative Activity

Number of pages: 33 Posted: 22 May 2024
Matti Boie-Wegener
University of Goettingen (Göttingen)
Downloads 49 (752,859)

Abstract:

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Intellectual Property Boxes, Patent Shifting, Corporate Innovation, Investments, Employment

2.

Die fiskalische Wirkung von Steuersatzsenkungen, Abschreibungsvergünstigungen und Investitionsprämien in Krisenzeiten – Eine quantitative Analyse in Bezug auf deutsche Kapitalgesellschaften (The Fiscal Impact of Tax Rate Reductions, Depreciation Allowances and Investment Bonuses in Times of Crisis – A Quantitative Analysis in Reference to German Corporations)

ZEW - Centre for European Economic Research Discussion Paper No. 24-008
Number of pages: 46 Posted: 22 Feb 2024 Last Revised: 24 Feb 2024
Matti Boie-Wegener, Reinald Koch, Andreas Oestreicher and Lena Schoen
University of Goettingen (Göttingen), Catholic University of Eichstaett-Ingolstadt, University of Goettingen (Göttingen) and Research School of International Taxation (RSIT)
Downloads 43 (793,511)

Abstract:

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Steuerliche Investitionsanreize, Investitionsprämie, Steuersatzsenkung, Abschreibung