Taxation, R&D tax incentives and patent application in Europe
Ernst, Christof ; Spengel, Christoph
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| Official URL: | http://ub-madoc.bib.uni-mannheim.de/3169 |
| URN: | urn:nbn:de:bsz:180-madoc-31691 |
| Item Type: | Working Paper |
| Year of publication: | 2011 |
| Language: | English |
| Divisions: | Sonstige Einrichtungen > Zentrum für Europ. Wirtschaftsforschung (ZEW) |
| MADOC-Schriftenreihe: | Veröffentlichungen des ZEW (Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers |
| Subjects: | 330 Economics |
| Thesauri: | JEL: H25 H26 O30 |
| SWD Keywords (Library Service Center BW): | Europäische Union , Forschung und Entwicklung , Steuervergünstigung , Forschungsförderung , Steuerplanung , Steuerwirkung , Patent |
| Keywords in alternate Language: | Patent , R&D , tax incentives , taxation , EU |
| Abstract: | The focus of this paper is on effects from tax incentives for research and development inputs (R&D) and corporate income tax on business R&D and patenting behaviour. First, we provide a theoretical discussion of tax planning with R&D and intellectual property (IP) ownership. Further, we employ firm-specific micro-data on patent applications of European corporations at the European Patent Office to test reactions on changes in R&D tax incentives and corporate tax burden. We find a positive impact of R&D tax incentives and a negative impact of the statutory corporate income tax rate on patenting. R&D incentives rather influence the tendency to invest in R&D, whereas the tax burden rather influences the scale of R&D investment and the count of patent applications. |
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