{"page":"1-28","year":"2023","_id":"62734","title":"The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits","citation":{"mla":"Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i>, vol. 45, no. 2, 2023, pp. 1–28, doi:<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>.","ieee":"T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits,” <i>Journal of the American Taxation Association</i>, vol. 45, no. 2, pp. 1–28, 2023, doi: <a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>.","bibtex":"@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>}, number={2}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }","ama":"Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. <i>Journal of the American Taxation Association</i>. 2023;45(2):1-28. doi:<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>","short":"T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association 45 (2023) 1–28.","chicago":"Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i> 45, no. 2 (2023): 1–28. <a href=\"https://doi.org/10.2308/JATA-2021-013\">https://doi.org/10.2308/JATA-2021-013</a>.","apa":"Bornemann, T., Kelley, S., &#38; Osswald, B. (2023). The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. <i>Journal of the American Taxation Association</i>, <i>45</i>(2), 1–28. <a href=\"https://doi.org/10.2308/JATA-2021-013\">https://doi.org/10.2308/JATA-2021-013</a>"},"publication":"Journal of the American Taxation Association","user_id":"96670","issue":"2","doi":"10.2308/JATA-2021-013","language":[{"iso":"eng"}],"quality_controlled":"1","author":[{"first_name":"Tobias","id":"88419","last_name":"Bornemann","full_name":"Bornemann, Tobias","orcid":"0000-0003-4299-0551"},{"last_name":"Kelley","full_name":"Kelley, Stacie","first_name":"Stacie"},{"last_name":"Osswald","full_name":"Osswald, Benjamin","first_name":"Benjamin"}],"status":"public","department":[{"_id":"187"}],"volume":45,"type":"journal_article","date_created":"2025-12-02T08:35:24Z","date_updated":"2025-12-02T09:21:07Z","intvolume":"        45"}