survey conducted to beneficiaries, this study reconstructs the progress made by the patent applicants. The results show, on …

This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that … specific characteristics of patent box regimes, we show that patent box regimes without nexus requirements for tax …-efficient reallocation of patent profits induce positive spillovers within multinational groups. The implementation of a patent box in a …

mobility is strongest if workers join from patent-active firms. We also find evidence of a positive feedback effect on the … former employer's patenting from workers who have left for another patent-active firm. Summing up the effects of joining and …-level support for the notion that labor mobility stimulates overall innovation of a country or region due to knowledge transfer. …