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 … patent filings at the European Patent Office, including information on ownership transfers pre - and post -grant, we … investigate the impact of the introduction of a patent box on international patent transfers, on the choice of ownership location …