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 …

A “patent box” is a term for the application of a lower corporate tax rate to the income derived from the ownership of … patents filed 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, and …

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 …

between the propensity to jointly own a patent and proximity in the product market; b) joint patents are associated with less … applicable to joint patents in the US and Europe to show that the data is consistent with our theoretical predictions. …