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What’s Happening with the Patent Box Regimes? A Systematic Review

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  • Alexander Israel Silva-Gámez

    (Facultad de Ciencias Sociales y Humanísticas, Escuela Superior Politécnica del Litoral, ESPOL, Campus Gustavo Galindo Km. 30.5 Vía Perimetral, P.O. Box 09-01-5863, Guayaquil 090902, Ecuador)

  • Silvia Mariela Méndez-Prado

    (Facultad de Ciencias Sociales y Humanísticas, Escuela Superior Politécnica del Litoral, ESPOL, Campus Gustavo Galindo Km. 30.5 Vía Perimetral, P.O. Box 09-01-5863, Guayaquil 090902, Ecuador)

  • Andrés Arauz

    (Division de Estudios de Posgrado de la Facultad de Economía, National Autonomous University of Mexico, UNAM, Circuito Mario de la Cueva s/n, Ciudad Universitaria, Mexico City 04510, Mexico)

Abstract

Patent Box regimes are a tax relief incentive promoted by governments to encourage the R&D activities of enterprises. The literature developed on Patent Box is still examining the effects on certain economic variables. Thus, this research conducted a systematic review of the Patent Box literature since 2010 and applied regimes worldwide. For this aim, the authors developed a comprehensive systematic review using the PRISMA scheme, analyzed the main scientific characteristics with bibliometrix R-package, and prepared a summary table with the attributes collected from the Patent Box scheme applied worldwide. The findings showed that the Patent Box literature is focused on describing applications on countries and implications, analyzing its effects on company and country performance, or examining its influence on location choices. However, there is no definitive consensus on its effect on innovation or economic outcomes, which finally depends on the design of this scheme. As an applied tool, Patent Box is mainly used in European countries. This review and future updates could help as a reference monitor of the Patent Box mechanism.

Suggested Citation

  • Alexander Israel Silva-Gámez & Silvia Mariela Méndez-Prado & Andrés Arauz, 2022. "What’s Happening with the Patent Box Regimes? A Systematic Review," Sustainability, MDPI, vol. 14(18), pages 1-16, September.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:18:p:11423-:d:912780
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    References listed on IDEAS

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