Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership

Sebastien Bradley, Estelle Dauchy and Leslie Robinson

National Tax Journal, 2015, vol. 68, issue 4, 1047-1072

Abstract: 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 erosion. Despite their lack of nexus requirements, we find that patent box regimes yield a 3 percent increase in new patent applications for every percentage point reduction in the tax rate on patent income. We find no significant impact of these regimes on deterring outward cross-border attribution of patent ownership, or on attracting ownership of foreign inventions. Increased patenting activity hence appears focused on inventions involving co-located (domestic) patent owners and inventors.

Date: 2015
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Working Paper: CROSS-COUNTRY EVIDENCE ON THE PRELIMINARY EFFECTS OF PATENT BOX REGIMES ON PATENT ACTIVITY AND OWNERSHIP (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:68:y:2015:i:4:p:1047-1072

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