Intellectual property accounts for a growing share of firms' assets. It is more mobile than
other forms of capital, and could be used by firms to shift income offshore and to reduce their …

Corporate patents are important assets in the modern economy, where knowledge is highly
valued. In many multinational enterprises (MNEs), they constitute a major portion of the …

SUMMARY Maria Skonieczna, and Antonio Vezzani?> Patent boxes have been heavily
debated for their role in corporate tax competition. This paper uses firm-level data for the …

In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that
provide substantially reduced rates of corporate tax for income derived from important forms …

Income shifting is a significant source of tax planning for US corporations. We use
confidential Internal Revenue Service (IRS) data to develop a firm-year measure of income …

This paper evaluates the initial impacts of patent box regimes in light of their primary stated
objectives: stimulating domestic innovation and retaining mobile patent income to limit base …

This paper examines the impact of tax incentives on corporate research and development
(R&D) activity. R&D tax incentives are commonly provided as special tax allowances or tax …

The regulation of fiscal and tax policies is an imperative prerequisite for improving the
regional innovation capability. In view of this, an attempt was made to select 31 provinces …

A “patent box” is a term for the application of a lower corporate tax rate to the income derived
from the ownership of patents. This tax subsidy instrument has been introduced in a number …

Stimulating entrepreneurship is high on the policy agenda of many countries. We study the
effects of tax policies on entrepreneurs' choice of riskiness (or quality) of an innovation …