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dc.contributor.authorErnst, Christofen_US
dc.contributor.authorSpengel, Christophen_US
dc.date.accessioned2011-04-15en_US
dc.date.accessioned2011-04-18T11:43:24Z-
dc.date.available2011-04-18T11:43:24Z-
dc.date.issued2011en_US
dc.identifier.piurn:nbn:de:bsz:180-madoc-31691-
dc.identifier.urihttp://hdl.handle.net/10419/44983-
dc.description.abstractThe 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.isoengen_US
dc.publisherZentrum für Europäische Wirtschaftsforschung (ZEW) Mannheimen_US
dc.relation.ispartofseriesZEW Discussion Papers 11-024en_US
dc.subject.jelH25en_US
dc.subject.jelH26en_US
dc.subject.jelO30en_US
dc.subject.ddc330en_US
dc.subject.keywordPatenten_US
dc.subject.keywordR&Den_US
dc.subject.keywordTax Incentivesen_US
dc.subject.keywordTaxationen_US
dc.subject.keywordEUen_US
dc.titleTaxation, R&D tax incentives and patent application in Europeen_US
dc.typeWorking Paperen_US
dc.identifier.ppn656487917en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:zewdip:11024-
Appears in Collections:Publikationen von Forscherinnen und Forschern des ZEW
ZEW Discussion Papers

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