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- Ronald B. Davies & Dieter F. Kogler & Ryan Hynes (2020): Patent Boxes and the Success Rate of Applications
Patent boxes significantly reduce the corporate tax rate applied to income earned from a patent. This incentivizes firms to increase the likelihood of a patent application being granted by creating more novel research and using more successful legal representation when filing the application. ... We use data from applications to the European Patent Office from 1978 to 2019 and find that the introduction of a patent box increases the average success rate of applications from large, corporate innovators by 6.9 percentage points. This impact only materializes two years after a patent box takes effect, suggesting that improved research effort is the dominant response by firms. Therefore patent boxes may help to increase innovation novelty and improve the overall quality of research.
RePEc:ces:ceswps:_8375 Save to MyIDEAS - Ronald B. Davies & Ryan M. Hynes & Dieter Franz Kogler (2021): Patent Boxes and the Success Rate of Applications
Patent boxes significantly reduce the corporate tax rate applied to income earned from a patent. This incentivizes firms to increase the likelihood of a patent application being granted by creating more novel research and using more successful legal representation when filing the application. ... We use data from applications to the European Patent Office from 1978 to 2019 and find that the introduction of a patent box increases the average success rate of applications from large, corporate innovators by 6.9 percentage points. This impact only materializes two years after a patent box takes effect, suggesting that improved research effort is the dominant response by firms. Therefore patent boxes may help to increase innovation novelty and improve the overall quality of research.
RePEc:ucn:wpaper:202109 Save to MyIDEAS - Ronald B. Davies & Dieter Franz Kogler & Ryan M. Hynes (2020): Patent Boxes and the Success Rate of Applications
Patent boxes significantly reduce the tax rate applied to income earned from a patent. ... That said, not all patents are equally novel. In particular, the patent box encourages the submission of patents of marginal novelty, a selection effect that would reduce the average success rates of patents. ... We use data from applications to the European Patent Office from 1978 to 2017 and find that the introduction of a patent box increases the average success rate of applications by 4.4 percentage points, with the estimated effect becoming negative for frequent innovators. ... This suggests that for the frequent innovators, who form the bulk of submissions, patent boxes may indeed be encouraging the submission of marginally-novel applications.
RePEc:ucn:wpaper:202018 Save to MyIDEAS - Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr (2018): The Case of European Patent Boxes
Patent box regimes have become increasingly popular as an instrument to attract taxable income from intellectual property (IP). This paper assesses the quantitative impact of patent box regimes on profit shifting by multinational enterprises (MNEs). We proxy the ability to access the tax benefit of the patent box by historical IP ownership. ... Patent boxes do not only lure reported profit. ... Further, the design of the patent box and the existence of a tax haven affiliate within an MNE turn out to be critical for the amount of profits shifted.
RePEc:ces:ceswps:_7061 Save to MyIDEAS - Alexander Israel Silva-Gámez & Silvia Mariela Méndez-Prado & Andrés Arauz (2022): What’s Happening with the Patent Box Regimes?
Patent Box regimes are a tax relief incentive promoted by governments to encourage the R&D activities of enterprises. The literature developed on Patent Box is still examining the effects on certain economic variables. Thus, this research conducted a systematic review of the Patent Box literature since 2010 and applied regimes worldwide. ... As an applied tool, Patent Box is mainly used in European countries. This review and future updates could help as a reference monitor of the Patent Box mechanism.
RePEc:gam:jsusta:v:14:y:2022:i:18:p:11423-:d:912780 Save to MyIDEAS - Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani (2018): Patent boxes design, patents location, and local R&D
>Patent boxes have been heavily debated for their role in corporate tax competition. ... Importantly, we disentangle the effects of corporate income taxation from the tax advantage of patent boxes and exploit a new and original dataset on patent box features such as the conditionality on performing research in the country or their coverage. We find that patent boxes have a considerable effect on attracting patents, mostly because of their favourable tax treatment. ... Patent boxes with a large coverage also have stronger effects on the location of patents. We also analyse the impact of patent boxes and their tax advantages on local R&D activities and find that R&D development conditions tend to attenuate the dominant fiscal effect of patent boxes.
RePEc:oup:ecpoli:v:33:y:2018:i:93:p:131-177. Save to MyIDEAS - Annette Alstadsæter & Salvador Barrios & Gaëtan J.A. Nicodème & Agnieszka Skonieczna & Antonio Vezzani & Gaëtan J.A. Nicodeme (2015): Patent Boxes Design, Patents Location and Local R&D
Patent boxes have been heavily debated for their role in corporate tax competition. ... 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.
RePEc:ces:ceswps:_5416 Save to MyIDEAS - Barrios, Salvador & Alstadsæter, Annette & Nicodème, Gaëtan & Skonieczna, Agnieszka Maria & Vezzani, Antonio (2015): Patent Boxes Design, Patents Location and Local R&D
Patent boxes have been heavily debated for their role in corporate tax competition. ... 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.
RePEc:cpr:ceprdp:10679 Save to MyIDEAS - Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani (2015): Patent Boxes Design, Patents Location and Local R&D
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, 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 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.
RePEc:tax:taxpap:0057 Save to MyIDEAS - Annette Alstadsater & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani (2015): Patent boxes design, patents, location and local R&D
Patent boxes have been heavily debated for their role in corporate tax competition. ... 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 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.
RePEc:btx:wpaper:1518 Save to MyIDEAS