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http://hdl.handle.net/10419/44983
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| Title: | | Taxation, R&D tax incentives and patent application in Europe  |
| Authors: | | Ernst, Christof Spengel, Christoph |
| Issue Date: | | 2011 |
| Series/Report no.: | | ZEW Discussion Papers 11-024 |
| 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. |
| Subjects: | | Patent R&D Tax Incentives Taxation EU |
| JEL: | | H25 H26 O30 |
| Persistent Identifier of the first edition: | | urn:nbn:de:bsz:180-madoc-31691 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des ZEW ZEW Discussion Papers
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