Concepedia

Patent Boxes

"Patent Box" is a tax incentive mechanism that allows corporations to apply a lower rate of taxation to income derived from qualified intellectual property assets, distinguished from general tax regimes by its preferential treatment of revenue linked to patents and similar innovations.

18

Publications

438

Citations

29

Authors

27

Institutions

Publications per year

2017–2026

10

Variants

Innovation BoxesIntellectual Property Boxes

Parents

Publications

18

Patent boxes design, patents location, and local R&D

Annette Alstadsæter, Salvador Barrios, Gaëtan Nicodème et al. · Economic Policy · 2017 · 93 citations

, , +17

Spillover from the Haven: Cross-Border Externalities of Patent Box Regimes Within Multinational Firms

Thomas Schwab · SSRN Electronic Journal · 2016 · 36 citations · Full text

, , +16

The OECD's Nexus Approach to IP Boxes: A European Union Law Perspective

Rafael Gómez · SSRN Electronic Journal · 2015 · 30 citations · Full text

, , +15

Technological Innovation, International Competition, and the Challenges of International Income Taxation

Michael J. Graetz, Rachael Doud · 2012 · 29 citations · Full text

, , +17

Thinking outside the box: The cross-border effect of tax cuts on R&D

Thomas Schwab, Maximilian Todtenhaupt · Journal of Public Economics · 2021 · 29 citations · Full text

, , +17

1–5 of 18

Authors

29

  1. TS
    Thomas Schwab

    Boehringer Ingelheim (Germany), Germany

    3 publications · 93 citations

    3

    h-index

  2. TB
    Tobias Bornemann

    Vienna University of Economics and Business, Austria

    2 publications · 34 citations

    2

    h-index

  3. AS
    Agnieszka Skonieczna

    European Commission, Belgium

    2 publications · 107 citations

    2

    h-index

  4. AV
    Antonio Vezzani

    Joint Research Center, Spain

    2 publications · 107 citations

    2

    h-index

  5. GN
    Gaëtan Nicodème

    Université Libre de Bruxelles, Belgium

    2 publications · 107 citations

    2

    h-index

1–5 of 29

Institutions

27

  1. Ludwig-Maximilians-Universität München

    Munich, Germany

    2 h-index

    2 publications

    65 citations

  2. European Commission

    Brussels, Belgium

    2 h-index

    6 publications

    479 citations

  3. Vienna University of Economics and Business

    Vienna, Austria

    2 h-index

    2 publications

    34 citations

  4. University of Illinois Urbana-Champaign

    Urbana, United States

    2 h-index

    2 publications

    34 citations

  5. University of Wisconsin–Madison

    Madison, United States

    2 h-index

    2 publications

    34 citations

  6. Tinbergen Institute

    Rotterdam, The Netherlands

    1 h-index

    1 publications

    18 citations

  7. École Supérieure de Commerce de Rennes

    Rennes, France

    1 h-index

    1 publications

    14 citations

  8. Georgetown University

    Washington, United States

    1 h-index

    1 publications

    16 citations

1–8 of 27

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 180 citations

    8

    h-index

  2. Journal of Public Economics

    1 publications · 29 citations

    1

    h-index

  3. National Tax Journal

    NTJ · 1 publications · 14 citations

    1

    h-index

  4. foresight

    1 publications · 13 citations

    1

    h-index

  5. Oxford University Research Archive (ORA) (University of Oxford)

    Repository · 1 publications · 10 citations

    1

    h-index

1–5