Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen:
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.pi | urn:nbn:de:bsz:180-madoc-31691 | en |
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 |
Datei(en):
Publikationen in EconStor sind urheberrechtlich geschützt.