par Alstadsæter, Annette;Barrios, Salvador;Nicodème, Gaëtan 
;Skonieczna, Agnieszka Maria;Vezzani, Antonio
Référence Economic policy, 33, 93, page (131-177)
Publication Publié, 2018-01
;Skonieczna, Agnieszka Maria;Vezzani, AntonioRéférence Economic policy, 33, 93, page (131-177)
Publication Publié, 2018-01
Article révisé par les pairs
| Résumé : | Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-12 for the top 2,000 corporate research and development investors worldwide to consider the determinants of patent registration across a large sample of countries. Importantly, we disentangle the effects of corporate income taxation from the tax advantage of patent boxes and exploit a new and original dataset on patent box features such as the conditionality on performing research in the country or their coverage. We find that patent boxes have a considerable effect on attracting patents, mostly because of their favourable tax treatment. Patents with high earnings potential are particularly sensitive. Patent boxes with a large coverage also have stronger effects on the location of patents. We also analyse the impact of patent boxes and their tax advantages on local R&D activities and find that R&D development conditions tend to attenuate the dominant fiscal effect of patent boxes. |
