Social and Behavioral Sciences Commons^™

Cross-Country Evidence On The Preliminary Effects Of Patent Box Regimes On Patent Activity And Ownership, Sebastien J. Bradley, Estelle Dauchy, Leslie Robinson

Sebastien J Bradley

This paper evaluates the initial impacts of patent box regimes in light of their primary stated objectives: stimulating domestic innovation and retaining mobile patent income to limit base erosion. Despite their lack of nexus requirements, we find that patent box regimes yield a 3 percent increase in new patent applications for every percentage point reduction in the tax rate on patent income. We find no significant impact of these regimes on deterring outward cross-border attribution of patent ownership, or on attracting ownership of foreign inventions. Increased patenting activity hence appears focused on inventions involving co-located (domestic) patent owners and inventors.

Review: John S. Ahlquist And Margaret Levi, 'In The Interest Of Others: Organizations And Social Activism" (Princeton & Oxford: Princeton University Press, 2013), Rowan Cahill

Rowan Cahill

Review of the comparative study of trade union organizational behaviour by John S. Ahlquist and Margaret Levi, 'In the Interest of Others: Organizations and Social Activism" (Princeton & Oxford: Princeton University Press, 2013), which involves a target group of US and Australian trade unions.

Contract Breach As A Trigger For Adjustment To The Psychological Contract During The First Year Of Employment, Stephanie C. Payne, Satoris S. Culbertson, Yvette P. Lopez, Wendy R. Boswell, Eric J. Barger

Yvette P. Lopez

No abstract provided.

Navigating Uncertainty: The Survival Strategies Of Religious Ngos In China, Jonathan Tam, Reza Hasmath

Reza Hasmath