Taxation, R&D tax incentives and patent application in Europe
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. --
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Bibliographic InfoPaper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 11-024.
Date of creation: 2011
Date of revision:
Patent; R&D; Tax Incentives; Taxation; EU;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- O30 - Economic Development, Technological Change, and Growth - - Technological Change; Research and Development; Intellectual Property Rights - - - General
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-04-30 (Accounting & Auditing)
- NEP-ALL-2011-04-30 (All new papers)
- NEP-EUR-2011-04-30 (Microeconomic European Issues)
- NEP-INO-2011-04-30 (Innovation)
- NEP-IPR-2011-04-30 (Intellectual Property Rights)
- NEP-PBE-2011-04-30 (Public Economics)
- NEP-PUB-2011-04-30 (Public Finance)
- NEP-SBM-2011-04-30 (Small Business Management)
- NEP-TID-2011-04-30 (Technology & Industrial Dynamics)
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- Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2012.
"Entrepreneurial innovations and taxation,"
CEPR Discussion Papers
9157, C.E.P.R. Discussion Papers.
- Andreas Haufler & Pehr-Johan Norbaeck & Lars Persson, 2011. "Entrepreneurial innovations and taxation," Working Papers 1122, Oxford University Centre for Business Taxation.
- Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2011. "Entrepreneurial innovations and taxation," Discussion Papers in Economics 12245, University of Munich, Department of Economics.
- Andreas Haufler & Pehr-Johan Norbäck & Lars Persson, 2011. "Entrepreneurial Innovations and Taxation," CESifo Working Paper Series 3473, CESifo Group Munich.
- Haufler, Andreas & Norbäck, Pehr-Johan & Persson, Lars, 2012. "Entrepreneurial Innovations and Taxation," Working Paper Series 896, Research Institute of Industrial Economics.
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