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Patent Boxes: Are they an innovative way to race to the bottom?

Newspaper article

Governments around the world are grappling with the question of how to tax the income from intellectual property. Will offering tax breaks - called Patent Boxes after the box companies must tick on their tax forms - lead to a race to the bottom across Europe and who, if anyone, is to benefit.

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Presentation
40% of the growth in the UK’s workforce since 2008 has come from people working for their own business. IFS researchers are using administrative tax records to learn more about the self-employed and company owner-managers, including their characteristics, how these groups have been changing in ...
IFS Working Paper W18/03
Firm-level investment paths are commonly characterised by periods of low or zero investment punctuated by large investment ‘spikes’. We document that such spikes are important for understanding firm and aggregate level investment in the UK.
Journal article | The Economic Journal
We analyse cross-country trends in several aspects of technological progress during 1980–2011 by examining the US patent citations data.
IFS Working Paper W17/03