Gaessler, Fabian; Hall, Bronwyn H.; Harhoff, Dietmar - 2019
patents. This tax subsidy instrument has been introduced in a number of countries since 2000. Using comprehensive data on … patents filed at the European Patent Office, including information on ownership transfers pre- and post-grant, we investigate … instrument contains a development condition and for high value patents (those most likely to have generated income), but that …