Gaessler, Fabian; Hall, Bronwyn H.; Harhoff, Dietmar - 2018
A "patent box" is a term for the application of a lower corporate tax rate to the income derived from the ownership of … investigate the impact of the introduction of a patent box on international patent transfers, on the choice of ownership location …), but that invention itself is not affected. This calls into question whether the patent box is an effective instrument for …