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Forskarar tilknytta <a href="http://www.skatteforsk.no" target="_blank">Skatteforsk</a> og EU-kommisjonen har analysert verkandene ved dei statig&nbsp;fleire pantentboksane rundt om i Europa. Forskarane har sett&nbsp;på om lavere skatt på inntekter fra immaterielle eiendeler (patenbokser) fører til meir R&amp;D, eller om eksisterande patentar bare blir flytta til lavskatteregimer.&nbsp;Dei finn støtte for det siste.Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000–12 for the top 2,000 corporate research and development investors worldwide to consider the determinants of patent registration across a large sample of countries. Importantly, we disentangle the effects of corporate income taxation from the tax advantage of patent boxes and exploit a new and original dataset on patent box features such as the conditionality on performing research in the country or their coverage. We find that patent boxes have a considerable effect on attracting patents, mostly because of their favourable tax treatment. Patents with high earnings potential are particularly sensitive. Patent boxes with a large coverage also have stronger effects on the location of patents. We also analyse the impact of patent boxes and their tax advantages on local R&amp;D activities and find that R&amp;D development conditions tend to attenuate the dominant fiscal effect of patent boxes.Full referanse: <a href="https://doi.org/10.1093/epolic/eix021" target="_blank">Annette Alstadsæter, Salvador Barrios, Gaetan Nicodeme, Agnieszka Maria Skonieczna, Antonio Vezzani (2018): Patent boxes design, patents location, and local R&amp;D, Economic Policy 33(93), 131–177.</a><div class="factbox"></div>

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Professor

annettea

Skatteforsk med ny internasjonal tidsskriftsartikkel om patentboksar