Intellectual property box regimes: effective tax rates and tax policy considerations
Intellectual property box regimes: effective tax rates and tax policy considerations
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知识产权盒子制度：有效税率和税收政策考虑因素
DOI：
10.2139/ssrn.2333610
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发表时间：
2013
影响因子：
1
通讯作者：
C. Spengel
中科院分区：
文献类型：
--
作者：
Lisa Evers;H. Miller;C. Spengel
2014年，12个欧洲国家正在实施知识产权箱制度，对重要形式的知识产权所得收入大幅降低公司税税率。我们描述了政策的主要特点，并将其纳入资本成本和有效平均税率的前瞻性措施。我们表明，与知识产权收入有关的费用的处理在确定有效的税收负担方面尤为重要。一个关键的发现是，允许以普通企业所得税率扣除费用的制度，而不是较低的IP Box税率，可能会导致负的有效平均税率，从而为无利可图的项目提供补贴。我们讨论的方式，知识产权盒可能会影响企业的决定，并与可能的政策目标。有些制度试图将税收优惠与真实的活动联系起来，而另一些制度则针对与知识产权有关的收入流制定了政策。一个关键的问题是IP Box可能在欧洲国家之间增加税收竞争中发挥的作用。
In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We describe the key features of the policies and incorporate them into forward-looking measures of the cost of capital and the effective average tax rate. We show that the treatment of expenses relating to IP income is particularly important in determining the effective tax burden. A key finding is that regimes that allow expenses to be deducted at the ordinary corporate income tax rate, as opposed to the lower IP Box tax rate, may result in negative effective average tax rates and can thereby provide a subsidy to unprofitable projects. We discuss the ways in which IP Boxes are likely to affect firms’ decisions and relate this to possible policy aims. While some regimes attempt to link the tax benefit to real activities, others have designed a policy targeted at the income streams associated with intellectual property. A key concern is the role that IP Boxes may play in increased tax competition between European countries.