| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24843 |
| 来源ID | Working Paper 24843 |
| Should There Be Lower Taxes on Patent Income? | |
| Fabian Gaessler; Bronwyn H. Hall; Dietmar Harhoff | |
| 发表日期 | 2018-07-23 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | A “patent box” is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in a number of countries since 2000. Using comprehensive data on patents filed at the European Patent Office, including information on ownership transfers pre- and post-grant, we investigate the impact of the introduction of a patent box on international patent transfers, on the choice of ownership location, and on invention in the relevant country. We find that the impact on transfers is small but present, especially when the tax instrument contains a development condition and for high value patents (those most likely to have generated income), but that invention itself is not affected. This calls into question whether the patent box is an effective instrument for encouraging innovation in a country, rather than simply facilitating the shifting of corporate income to low tax jurisdictions. |
| 主题 | Public Economics ; Taxation ; Other ; Law and Economics ; Development and Growth ; Innovation and R& ; D |
| URL | https://www.nber.org/papers/w24843 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/582517 |
| 推荐引用方式 GB/T 7714 | Fabian Gaessler,Bronwyn H. Hall,Dietmar Harhoff. Should There Be Lower Taxes on Patent Income?. 2018. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w24843.pdf（724KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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