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Should There Be Lower Taxes On Patent Income?

Citations

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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.
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