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https://hdl.handle.net/10419/44983 Kompletter Metadatensatz
| DublinCore-Feld | Wert | Sprache |
|---|---|---|
| dc.contributor.author | Ernst, Christof | en |
| dc.contributor.author | Spengel, Christoph | en |
| dc.date.accessioned | 2011-04-15 | - |
| dc.date.accessioned | 2011-04-18T11:43:24Z | - |
| dc.date.available | 2011-04-18T11:43:24Z | - |
| dc.date.issued | 2011 | - |
| 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 |
| dc.language.iso | eng | en |
| dc.publisher | |aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheim | en |
| dc.relation.ispartofseries | |aZEW Discussion Papers |x11-024 | en |
| dc.subject.jel | H25 | en |
| dc.subject.jel | H26 | en |
| dc.subject.jel | O30 | en |
| dc.subject.ddc | 330 | en |
| dc.subject.keyword | Patent | en |
| dc.subject.keyword | R&D | en |
| dc.subject.keyword | Tax Incentives | en |
| dc.subject.keyword | Taxation | en |
| dc.subject.keyword | EU | en |
| dc.title | Taxation, R&D tax incentives and patent application in Europe | - |
| dc.type | Working Paper | en |
| dc.identifier.ppn | 656487917 | en |
| dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
| dc.identifier.repec | RePEc:zbw:zewdip:11024 | en |
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