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Should There Be Lower Taxes on Patent Income?
15 references·1 citing·43 second hop
Should There Be Lower Taxes on Patent Income? (2018)Should There Be Lower Taxes on Patent Inc…Patent boxes design, patents location, and local R&D (2017)Patent boxes design, patents …The Next Generation of the Penn World Table (2015)The Next Generation of the Pe…Exploring the worldwide patent surge (2015)Exploring the worldwide paten…Ownership of intellectual property and corporate taxation (2014)Ownership of intellectual pro…Intellectual property box regimes: effective tax rates and tax policy considerations (2014)Intellectual property box reg…Corporate taxation and the choice of patent location within multinational firms (2012)Corporate taxation and the ch…Corporate taxes and the location of intangible assets within multinational firms (2010)Corporate taxes and the locat…The Financing of R&D and Innovation (2009)The Financing of R&D and Inno…The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad (2009)The Effect of Taxes on Royalt…The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad (2007)The Effect of Taxes on Royalt…Market value and patent citations (2005)Market value and patent citat…Patent Quality and Research Productivity: Measuring Innovation with Multiple Indicators (2004)Patent Quality and Research P…Citations, family size, opposition and the value of patent rights (2002)Citations, family size, oppos…Determinants of patent rights: A cross-national study (1997)Determinants of patent rights…The Econometric Analysis of Transition Data. 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(1999)The KOF Globalisation Index – revisited (2019)Moving towards a sustainable environment: The dynamic linkage between natural resources, human capital, urbanization, economic growth, and ecological footprint in China (2020)Econometric Models for Count Data with an Application to the Patents-R & D Relationship (1984)INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2019)Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)An Illustration of a Pitfall in Estimating the Effects of Aggregate Variables on Micro Units (1990)Evaluating the innovation box tax policy instrument in the Netherlands, 2007–13 (2016)R&D Tax Incentives: Evidence on design, incidence and impacts (2016)Taxation and Innovation in the 20th Century (2018)Financial development, property rights and growth (2003)Conducting R&D in Countries with Weak Intellectual Property Rights Protection (2006)International patent protection: 1960–2005 (2008)Environmental Policy and Directed Technological Change: Evidence from the European Carbon Market (2014)Carbon Taxes, Path Dependency, and Directed Technical Change: Evidence from the Auto Industry (2016)The global crisis and firms’ investments in innovation (2011)The two faces of market support—How deployment policies affect technological exploration and exploitation in the solar photovoltaic industry (2013)Addressing barriers to eco-innovation: Exploring the finance mobilisation functions of institutional innovation intermediaries (2015)
this work references cited by second hop

References

  • 2015The Next Generation of the Penn World Table4,927 cited
  • 2005Market value and patent citations3,383 cited
  • 2002Citations, family size, opposition and the value of patent rights1,510 cited
  • 2004Patent Quality and Research Productivity: Measuring Innovation with Multiple Indicators1,396 cited
  • 1997Determinants of patent rights: A cross-national study1,345 cited
  • 2010Corporate taxes and the location of intangible assets within multinational firms502 cited
  • 2012Corporate taxation and the choice of patent location within multinational firms373 cited
  • 2014Ownership of intellectual property and corporate taxation311 cited
  • 2009The Financing of R&D and Innovation223 cited
  • 2017Patent boxes design, patents location, and local R&D157 cited
  • 2014Intellectual property box regimes: effective tax rates and tax policy considerations154 cited
  • 1992The Econometric Analysis of Transition Data.148 cited
  • 2015Exploring the worldwide patent surge90 cited
  • 2007The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad50 cited
  • 2009The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad37 cited

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  • 2022Tax Incentives and the Global Minimum Corporate Tax23 cited