IP box effects in the gaming industry

Purpose This paper aims to verify how the intellectual propertyuce their tax rate increase investment and innovativeness. With a panel model approach – system GMM DiD with multiple time periods it analyses data from Orbis database for 2011–2019 of 673 firms gaming industry in 11 countries hand-collected on property rights protection. The authors study public private companies sector leading European markets all three that protect software (Japan, South Korea, USA). Findings Recent reforms enable use preferential treatment IP-related income significantly impact firm’s revenue growth. Practical implications Nevertheless, require leap gap growth innovativeness software. Originality/value show IP box stimulates via wordmarks, figurative marks, trademarks patents bring effects five years. Despite critics against box, prove its lagged efficiency, especially profitable larger firms.