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11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010128713
landscapes have a higher probability of in-licensing. For firms with small patent portfolios we also find a positive association … higher innovative performance for firms that do not in-license. Furthermore, the effects of fragmentation on innovation also … appear to depend on the size of a firm’s patent portfolio. These results suggest that the effects of fragmentation of …
Persistent link: https://www.econbiz.de/10003922582
, but only for firms that engage in in-licensing and only for product innovation. The relationship between fragmentation and … innovative performance also depends on the size of a firm's patent portfolio, which suggests an important strategic role for …
Persistent link: https://www.econbiz.de/10003784653
competition towards competition based on technical inventions, a worldwide surge in patenting took place, and the patent thicket …
Persistent link: https://www.econbiz.de/10002507528
innovation. While previous studies have often considered patents and trade secrets as substitutes for one another, we investigate … the complementary role of the two protection methods. We identify protection strategies for single innovation firms and … for the same innovation or for different innovations. Employing firm panel data from Germany, we find fairly few …
Persistent link: https://www.econbiz.de/10011539042
Classical patent literature assumes that patents grant well-defined legal rights to exclude others from practicing an … invention. In this scenario, start-up companies benefit from the exclusive right to commercialize patent-protected inventions … and the certification effect of patents which signals the ventures’ “quality” to investors. If the decision about patent …
Persistent link: https://www.econbiz.de/10010204045
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010228563
revenues from advertisers. An extension of the model by illegal file-sharing shows that an increase in copyright enforcement …
Persistent link: https://www.econbiz.de/10009159230
from advertisers. An extension of the model by illegal file-sharing reveals that an increase in copyright enforcement …
Persistent link: https://www.econbiz.de/10009266908
Out of a total of 2,976 double tax agreements (DTAs), some 60% are signed between a developing and a developed economy. As DTAs shift taxing rights from capital importing to capital exporting countries, the prior would incur a loss. We demonstrate in a theoretical model that in a deal one...
Persistent link: https://www.econbiz.de/10011607794