IDEAS home Printed from https://ideas.repec.org/r/ifs/ifsewp/18-19.html
   My bibliography  Save this item

Should there be lower taxes on patent income?

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Bofinger, Peter & Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Wieland, Volker, 2018. "Vor wichtigen wirtschaftspolitischen Weichenstellungen. Jahresgutachten 2018/19 [Setting the Right Course for Economic Policy. Annual Report 2018/19]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201819.
  2. Gundert Hannah & Nicolay Katharina & Steinbrenner Daniela & Wickel Sophia, 2024. "The Tax Attractiveness of EU Locations for Corporate Investments: A Stocktaking of Past Developments and Recent Reforms," The Economists' Voice, De Gruyter, vol. 21(1), pages 97-132.
  3. Blaufus, Kay & Piehl, Kevin & Schröder, Marina, 2025. "Input versus Output Incentives in Idea Generation - An Experimental Analysis," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy 325392, Verein für Socialpolitik / German Economic Association.
  4. Nina Czernich & Oliver Falck & Clemens Fuest, 2025. "Can patent boxes improve the attractiveness of Germany as a business location?," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 154.
  5. Bradley, Sebastien & Robinson, Leslie & Ruf, Martin, 2021. "The impact of IP box regimes on the M&A market," Journal of Accounting and Economics, Elsevier, vol. 72(2).
  6. Schwab, Thomas & Todtenhaupt, Maximilian, 2021. "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, vol. 204(C).
  7. Nicholas Bloom & John Van Reenen & Heidi Williams, 2019. "A toolkit of policies to promote innovation," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 10.
  8. Manuel Acosta & Daniel Coronado & Jennifer Medina, 2024. "Effects of co-patenting across national boundaries on patent quality. An exploration in pharmaceuticals," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 33(2), pages 248-281, February.
  9. Bronwyn H. Hall, 2020. "Tax Policy for Innovation," NBER Chapters, in: Innovation and Public Policy, pages 151-188, National Bureau of Economic Research, Inc.
  10. Nirupama L. Rao & Timothy Simcoe, 2025. "Tax Incentives for Research and Development: Policy Design and Evidence," NBER Chapters, in: Entrepreneurship and Innovation Policy and the Economy, volume 5, National Bureau of Economic Research, Inc.
  11. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2023. "Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform," Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 57-108.
  12. Ronald B. Davies & Dieter Franz Kogler & Ryan M. Hynes, 2020. "Patent Boxes and the Success Rate of Applications," Working Papers 202018, School of Economics, University College Dublin.
  13. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).
  14. Haufler, Andreas & Schindler, Dirk, 2023. "Attracting profit shifting or fostering innovation? On patent boxes and R&D subsidies," European Economic Review, Elsevier, vol. 155(C).
  15. Pranvera Shehaj & Alfons J. Weichenrieder, 2024. "Corporate income tax, IP boxes and the location of R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 203-242, February.
  16. Fengfei Li & Tse‐Chun Lin, 2022. "Innovative firms’ cash holdings, tax policies, and institutional environments," Financial Management, Financial Management Association International, vol. 51(3), pages 869-902, September.
  17. Alexander Israel Silva-Gámez & Silvia Mariela Méndez-Prado & Andrés Arauz, 2022. "What’s Happening with the Patent Box Regimes? A Systematic Review," Sustainability, MDPI, vol. 14(18), pages 1-16, September.
  18. Cai, Zhishan & Ma, Ding & Zhou, Rui & Zhang, Zhiwang, 2024. "Unraveling the impact of patent transfers on regional innovation: Empirical insights through the lens of entity relationships," Technological Forecasting and Social Change, Elsevier, vol. 208(C).
  19. Dumont, Michel, 2022. "Public support to business research and development in Belgium: fourth evaluation," MPRA Paper 115418, University Library of Munich, Germany.
  20. L. V. Polezharova & D. M. Volkov, 2025. "Tax Incentives for Scientific and Technological Development: Experience of Foreign Countries and Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 110-125, October.
  21. Ciaramella, Laurie, 2023. "Taxation and the transfer of patents: Evidence from Europe," European Economic Review, Elsevier, vol. 151(C).
  22. De Beule, Filip & Van Assche, Ari & Nevens, Joren, 2022. "Additive Manufacturing and Production Internationalization: An Internalization Perspective," Journal of International Management, Elsevier, vol. 28(4).
  23. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920.
  24. Brodny, Jarosław & Tutak, Magdalena, 2023. "Assessing regional implementation of Sustainable Development Goal 9 “Build resilient infrastructure, promote sustainable industrialization and foster innovation” in Poland," Technological Forecasting and Social Change, Elsevier, vol. 195(C).
  25. Martina Baumann & Tobias Boehm & Bodo Knoll & Nadine Riedel, 2020. "Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence," Public Finance Review, , vol. 48(4), pages 467-504, July.
  26. Bodo Knoll & Nadine Riedel, 2020. "Patent Shifing and Anti-Tax Avoidance Legislation," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 25-29, January.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.