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The Resource Patent boxes design, patents location and local R&D

Patent boxes design, patents location and local R&D

Label
Patent boxes design, patents location and local R&D
Title
Patent boxes design, patents location and local R&D
Creator
Subject
Language
  • eng
  • eng
Summary
Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-2011 for the top 2,000 corporate R&D investors worldwide to consider the determinants of patent registration across a large sample of countries. Importantly, the authors disentangle the effects of corporate income taxation from the tax advantage of patent boxes. They also exploit a new and original dataset on patent box features such as the conditionality on performing research in the country and their scope. We find that patent boxes have a strong effect on attracting patents mostly due to their favourable tax treatment, especially so for high quality patents. Patent boxes with a large scope in terms of tax base definition have also stronger effects on the location of patents. The size of the tax advantage offered through patent box regimes are found to deter local innovative activities while R&D development conditions tend to attenuate this adverse effect. Our simulations show that on average countries imposing such development conditions tend to grant a tax advantage which is slightly larger than optimal from a local R&D impact perspective
http://library.link/vocab/creatorName
Alstadsæter, A.
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Taxation papers: working paper
Series volume
57/2015
http://library.link/vocab/subjectName
  • corporate income tax
  • patent box
  • patent
  • R&D
  • nexus
Label
Patent boxes design, patents location and local R&D
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/documents/EU/Patent_boxes_design_patents_location_and_local_R-D.zip
Publication
Extent
42 p.
Isbn
9789279484308
Isbn Type
(print)
Issn
ISSN 1725-3217 (online)
Note
20160308

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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