EconStor >
Zentrum für Europäische Wirtschaftsforschung (ZEW), Mannheim >
ZEW Discussion Papers >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/44983
  
Title:Taxation, R&D tax incentives and patent application in Europe PDF Logo
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

Files in This Item:
File Description SizeFormat
656487917.pdf344.71 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:http://hdl.handle.net/10419/44983

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.