Patent Boxes: A Primer

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Description

This report looks at several aspects of patent boxes, including their general purpose. In addition, the report looks at the key considerations in designing a patent box, identifies the countries that currently have a patent box, describes the main elements of those boxes, and sheds light on the U.S. industries that would be likely to benefit the most from such a tax subsidy if the United States were to adopt one. The final two sections discuss what is known about the effectiveness of patent boxes and several other policy issues raised by patent boxes. The report is intended to complement ... continued below

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28 p.

Creation Information

Guenther, Gary May 1, 2017.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by UNT Libraries Government Documents Department to Digital Library, a digital repository hosted by the UNT Libraries. More information about this report can be viewed below.

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Description

This report looks at several aspects of patent boxes, including their general purpose. In addition, the report looks at the key considerations in designing a patent box, identifies the countries that currently have a patent box, describes the main elements of those boxes, and sheds light on the U.S. industries that would be likely to benefit the most from such a tax subsidy if the United States were to adopt one. The final two sections discuss what is known about the effectiveness of patent boxes and several other policy issues raised by patent boxes. The report is intended to complement a 2016 CRS report on the "expected effectiveness" of patent boxes.

Physical Description

28 p.

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Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1970's through the present--covering a variety of topics from agriculture to foreign policy to welfare.

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  • May 1, 2017

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  • Nov. 28, 2017, 11:53 a.m.

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Guenther, Gary. Patent Boxes: A Primer, report, May 1, 2017; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc1042473/: accessed April 19, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.