Patent boxes and the success rate of applications
Patent boxes significantly reduce the tax rate applied to income earned from a patent. Existing work finds that those reductions increase the number of patents. That said, not all patents are equally novel. In particular, the patent box encourages the submission of patents of marginal novelty, a sel...
| Главные авторы: | , , |
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| Формат: | Conference item |
| Язык: | English |
| Опубликовано: |
Oxford University Centre for Business Taxation
2020
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