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Tax Foundation Staff

Izabella Sara

Izabella Sara is a 2024 summer intern with the Tax Foundation’s Center for Global Tax Policy.

Latest Work

Patent Box Regimes in Europe, 2024

The aim of patent boxes is generally to encourage and attract local research and development (R&D) and to incentivize businesses to locate IP in the country. However, patent boxes can introduce another level of complexity to a tax system, and some recent research questions whether patent boxes are actually effective in driving innovation.

3 min read