| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP10679 |
| DP10679 Patent Boxes Design, Patents Location and Local R&D | |
| Salvador Barrios; Annette Alstadsæter; Gaëtan Nicodème | |
| 发表日期 | 2015-06-28 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | 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 research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of countries. Importantly, we disentangle the effects of corporate income taxation from the tax advantage of patent boxes. We 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 considerable effect on attracting patents, mostly because of their favourable tax treatment, especially for high-quality patents. Patent boxes with a large scope in terms of tax base definition also have stronger effects on the location of patents. The size of the tax advantage offered through patent box regimes is found to deter local innovative activities, whereas 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 that is slightly greater than optimal from a local R&D impact perspective. |
| 主题 | Public Economics |
| 关键词 | Corporate taxation Location Nexus approach Patent boxes Patents R&d |
| URL | https://cepr.org/publications/dp10679 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/539511 |
| 推荐引用方式 GB/T 7714 | Salvador Barrios,Annette Alstadsæter,Gaëtan Nicodème. DP10679 Patent Boxes Design, Patents Location and Local R&D. 2015. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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