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

Ernst, Christof ; Spengel, Christoph

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    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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