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

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