Arbeitspapier
Taxation, R&D tax incentives and patent application in Europe
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: ZEW Discussion Papers ; No. 11-024
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance
Innovation; Research and Development; Technological Change; Intellectual Property Rights: General
- Thema
-
Patent
R&D
Tax Incentives
Taxation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Ernst, Christof
Spengel, Christoph
- Ereignis
-
Veröffentlichung
- (wer)
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
- (wo)
-
Mannheim
- (wann)
-
2011
- Handle
- URN
-
urn:nbn:de:bsz:180-madoc-31691
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Ernst, Christof
- Spengel, Christoph
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
Entstanden
- 2011
Ähnliche Objekte (12)
Tax incentives for research and development and their use in tax planning
ICT and international corporate taxation: tax attributes and scope of taxation
The common consolidated corporate tax base
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Tax planning of R&D intensive multinationals
Effective tax rates under IP tax planning
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Book-tax conformity: Empirical evidence from Germany
The use of SME tax incentives in the European Union
International Tax Planning in the Age of ICT
Steuerliche Förderung von Forschung und Entwicklung in Deutschland – Handlungsbedarf und Reformoptionen
Kollektivversagen: Cum/Cum, Cum/Ex und Hopp!
Tax incentives for research and development and their use in tax planning
ICT and international corporate taxation: tax attributes and scope of taxation
The common consolidated corporate tax base
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Tax planning of R&D intensive multinationals
Effective tax rates under IP tax planning
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Book-tax conformity: Empirical evidence from Germany
The use of SME tax incentives in the European Union
International Tax Planning in the Age of ICT
Steuerliche Förderung von Forschung und Entwicklung in Deutschland – Handlungsbedarf und Reformoptionen
Kollektivversagen: Cum/Cum, Cum/Ex und Hopp!
Tax incentives for research and development and their use in tax planning
ICT and international corporate taxation: tax attributes and scope of taxation
The common consolidated corporate tax base
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Tax planning of R&D intensive multinationals
Effective tax rates under IP tax planning
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Book-tax conformity: Empirical evidence from Germany
The use of SME tax incentives in the European Union
International Tax Planning in the Age of ICT
Steuerliche Förderung von Forschung und Entwicklung in Deutschland – Handlungsbedarf und Reformoptionen