Arbeitspapier
The effect of intellectual property boxes on innovative activity & effective tax rates
We investigate whether the adoption of an intellectual property box increases innovative activity and what type of firms benefit. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact on innovative activity and effective tax rates. Our results indicate an overall increase in innovative activity as proxied by patent grants, the efficiency with which firms apply for and receive patents, and employment. We also provide evidence that, while firms with patents on average enjoy lower effective tax rates, the greatest financial benefits accrue to multinational firms without income shifting opportunities, followed by domestic firms. Multinational firms with income shifting opportunities do not significantly benefit from the intellectual property box.
- Language
-
Englisch
- Bibliographic citation
-
Series: arqus Discussion Paper ; No. 234
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
- Subject
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IP boxes
tax incentive
tax avoidance
income shifting
- Event
-
Geistige Schöpfung
- (who)
-
Bornemann, Tobias
Laplante, Stacie K.
Osswald, Benjamin
- Event
-
Veröffentlichung
- (who)
-
Arbeitskreis Quantitative Steuerlehre (arqus)
- (where)
-
Berlin
- (when)
-
2018
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Bornemann, Tobias
- Laplante, Stacie K.
- Osswald, Benjamin
- Arbeitskreis Quantitative Steuerlehre (arqus)
Time of origin
- 2018
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