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This paper reports on the construction of a new database – called TM-Link – that contains 12 million trade mark applications and registrations across six jurisdictions – Australia, Canada, New Zealand, the United States, the United Kingdom and the European Union. A new feature of the...
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This paper reports on the construction of a new database – called TM-Link – that contains 12 million trade mark applications and registrations across six jurisdictions – Australia, Canada, New Zealand, the United States, the United Kingdom and the European Union. A new feature of the...
Persistent link: https://www.econbiz.de/10012845118
Scant discussion exists in the literature about the relative design merits of various R&D schemes and most authors treat program design as a black box. In this paper, we assess the design features of three major forms of R&D support: entitlement schemes, competitive schemes and industry R&D...
Persistent link: https://www.econbiz.de/10010858797
This paper outlines tax policy details from 26 OECD countries between 1980 and 2006 and provides a summary quantitative measures of their relative generosity. Separate measures for the after-tax cost of labour, other current expenditure, machinery equipment and buildings and structures are...
Persistent link: https://www.econbiz.de/10010858815
This paper presents new estimates of the efficacy of R&D tax incentives using cross-countrycross-industry data and a novel measure of tax policy that incorporates differences in the average capital–labour ratio in R&D investment across industries and variation in the tax treatment of different...
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