Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for … determinants of patent registration across a large sample of countries. Importantly, we disentangle the effects of corporate income … taxation from the tax advantage of patent boxes. We also exploit a new and original dataset on patent box features such as the …

China has surpassed the United States in patent applications and has become world leader. Strong patenting activity … by electronics manufacturers. State-owned firms spend more on R&D per patent, but hold fewer patents per researcher than … patent holders. Furthermore, the paper examines what drives patenting activity. Higher R&D spending by the firm and higher …

The effect of a firm's size is analysed in relation with the probability of applying for a patent. We worked on the … literature concludes that as size increases so does the propensity to patent. This research finds similar results for pool … regressions. In an attempt to understand the relationship between size and patent activity better, the population of firms is …