Should there be lower taxes on patent income?

Cover image
Document type
Paper
Author(s)
Gaessler, Fabian; Hall, Bronwyn; Harhoff, Dietmar
Publisher
Institute for Fiscal Studies
Date of publication
25 July 2018
Subject(s)
Small business & enterprise: the practicalities of running a small business and the theory of entrepreneurship
Collection
Business and management
Material type
Reports

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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, including information on ownership transfers pre‐ and post‐grant, this paper investigates the impact of the introduction of a patent box on international patent transfers, on the choice of ownership location, and on invention in the relevant country.

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