Taxation, R&D tax incentives and patent application in Europe


Ernst, Christof ; Spengel, Christoph


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URL:: https://ub-madoc.bib.uni-mannheim.de/3169
URN: urn:nbn:de:bsz:180-madoc-31691
Document Type: Working paper
Year of publication: 2011
The title of a journal, publication series: ZEW Discussion Paper
Volume: 11-024
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > Zentrum für Europ. Wirtschaftsforschung (ZEW)
MADOC publication series: Veröffentlichungen des ZEW (Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H25 H26 O30
Subject headings (SWD): Europäische Union , Forschung und Entwicklung , Steuervergünstigung , Forschungsförderung , Steuerplanung , Steuerwirkung , Patent
Keywords (English): 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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