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Tax accounting research on corporate investment: A discussion of the impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021)
تحقیقات حسابداری مالیاتی در مورد سرمایه گذاری شرکت ها: بحث در مورد تاثیر رژیم های IP جعبه در M & Amp؛ بازار توسط برادلی، روف و رابینسون (2021)-2021 In The Impact of IP Box Regimes on the M&A Market, Bradley, Robinson, and Ruf (2021) study
whether and to what extent tax incentives for intellectual property affect corporate M&A
investment activity. The paper finds that a 1.0 percentage point tax benefit leads to a 1.2%
increase in M&A activity in a country after the implementation of an Intellectual Property
(IP) Box tax regime. Results vary based on country-specific IP Box requirements, as well as
firm-specific characteristics such as patent ownership and acquirer nationality. My discussion offers more cautious interpretations of the empirical results related to statutory
country-specific requirements of these regimes and raises concerns about the type and
timing of firm responses. More generally, I outline how this paper and other work by tax
researchers in Accounting contributes to the broader literature studying the relation between corporate tax policies and investment activity.
keywords: جعبه IP | جعبه نوآوری | سرمایه گذاری | مالیات | IP box | Innovation box | Investment | Tax |
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