A “patent box” is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in a number of countries since 2000. Using comprehensive data on patent filings at the European Patent Office,...

A "patent box" is a term for the application of a lower corporate tax rate to the income derived from the ownership of patents. This tax subsidy instrument has been introduced in a number of countries since 2000. Using comprehensive data on patents filed at the European Patent Office, including...

This paper discusses methods for the harmonization and combination of large-scale patent and trademarkdatasets with each other and other sources of data. Dictionary- and rule-based approaches to the consolidationof applicant names in patent data are presented and shown to have both benefits and...