IDEAS home Printed from https://ideas.repec.org/a/taf/ecinnt/v35y2026i4p659-674.html

Impact of taxes on IP values and innovation

Author

Listed:
  • Pu-yan Nie
  • Chan Wang

Abstract

Tax policies have an impact on patent values and patent price affects entrepreneurship in many countries. In this study, by establishing Cobb–Douglas production function with both production tax and emission tax, the effects of taxes on environmental intellectual property (IP) values and innovation are analysed. First, IP industrialisation improves employment and consumer surplus, while it reduces the emission of unit production. Second, high-level IP industrialisation reduces total emissions. We also argue that rebound effects yield more total emissions with low-level IP industrialisation. The action mechanism is discussed. Finally, production tax is reduced, while emission tax increases IP values.

Suggested Citation

  • Pu-yan Nie & Chan Wang, 2026. "Impact of taxes on IP values and innovation," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 35(4), pages 659-674, May.
    • Handle: RePEc:taf:ecinnt:v:35:y:2026:i:4:p:659-674
    DOI: 10.1080/10438599.2025.2523954
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/10438599.2025.2523954
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/10438599.2025.2523954?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:ecinnt:v:35:y:2026:i:4:p:659-674. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/GEIN20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.