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Taxation, R&D tax incentives and patent application in Europe

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  • Ernst, Christof
  • Spengel, Christoph
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    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. --

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    Bibliographic Info

    Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 11-024.

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    Date of creation: 2011
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    Handle: RePEc:zbw:zewdip:11024

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    Related research

    Keywords: Patent; R&D; Tax Incentives; Taxation; EU;

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    Cited by:
    1. Andreas Haufler & Pehr-Johan Norbäck & Lars Persson, 2011. "Entrepreneurial Innovations and Taxation," CESifo Working Paper Series 3473, CESifo Group Munich.

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