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dc.contributor.authorErnst, Christofen
dc.contributor.authorSpengel, Christophen
dc.date.accessioned2011-04-15-
dc.date.accessioned2011-04-18T11:43:24Z-
dc.date.available2011-04-18T11:43:24Z-
dc.date.issued2011-
dc.identifier.piurn:nbn:de:bsz:180-madoc-31691en
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
dc.language.isoengen
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen
dc.relation.ispartofseries|aZEW Discussion Papers |x11-024en
dc.subject.jelH25en
dc.subject.jelH26en
dc.subject.jelO30en
dc.subject.ddc330en
dc.subject.keywordPatenten
dc.subject.keywordR&Den
dc.subject.keywordTax Incentivesen
dc.subject.keywordTaxationen
dc.subject.keywordEUen
dc.titleTaxation, R&D tax incentives and patent application in Europe-
dc.typeWorking Paperen
dc.identifier.ppn656487917en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:zewdip:11024en

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