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Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/44983
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Ernst, Christof | | en_US |
| dc.contributor.author | | Spengel, Christoph | | en_US |
| dc.date.accessioned | | 2011-04-15 | | en_US |
| dc.date.accessioned | | 2011-04-18T11:43:24Z | | - |
| dc.date.available | | 2011-04-18T11:43:24Z | | - |
| dc.date.issued | | 2011 | | en_US |
| dc.identifier.pi | | urn:nbn:de:bsz:180-madoc-31691 | | - |
| dc.identifier.uri | | http://hdl.handle.net/10419/44983 | | - |
| dc.description.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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | Zentrum für Europäische Wirtschaftsforschung (ZEW) Mannheim | | en_US |
| dc.relation.ispartofseries | | ZEW Discussion Papers 11-024 | | en_US |
| dc.subject.jel | | H25 | | en_US |
| dc.subject.jel | | H26 | | en_US |
| dc.subject.jel | | O30 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | Patent | | en_US |
| dc.subject.keyword | | R&D | | en_US |
| dc.subject.keyword | | Tax Incentives | | en_US |
| dc.subject.keyword | | Taxation | | en_US |
| dc.subject.keyword | | EU | | en_US |
| dc.title | | Taxation, R&D tax incentives and patent application in Europe | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 656487917 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | en_US |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des ZEW ZEW Discussion Papers
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