-ups with experienced inventors holding a patent at the time of receiving the first round of investment produce the largest …

Many countries have introduced patent box regimes in recent years, offering a reduced tax rate to businesses for their … IP-related income. In this paper, we analyze the effects of patent box regimes when countries can simultaneously use … patent boxes and R&D subsidies to promote innovation. We show that when countries set their tax policies non …

estimates suggest that a government research grant increases the propensity to file a patent application with the European … Patent Office by around 12 percentage points. Stronger effects appear for more experienced firms of advanced age. Additional …