[PDF] Innovations In Tax Policy And Other Essays eBook

Author : Jane Jungeun Choi
Publisher :
Page : 148 pages
File Size : 50,81 MB
Release : 2019
Category :
ISBN :

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Innovation is an important driver of economic growth, and public policy can affect many aspects of innovation. This thesis investigates the role of public policy in relation to two specific aspects of innovation: 1) who becomes an innovator and 2) where intellectual property is located once an innovation occurs. The first chapter analyzes how tax rates on patent- and trademark-related income affect where patents and trademarks are located internationally. I study how changes in patent and trademark tax rates in various countries altered the flow of patents and trademarks in and out of the countries. Using data on patent and trademark transfers from the US Patent & Trademark Office (USPTO), combined with market-based patent value estimates, I estimate the sensitivity of IP location to the changes in tax rates. I present suggestive evidence of income shifting and tax base erosion by showing that patents and trademarks tend to locate in countries with lower tax rates. The second chapter (jointly written with Carolyn Stein and Heidi Williams) investigates the role of gender in the evaluation of patent applications submitted to the USPTO. We document that patent examiner gender appears to have no effect on the evaluation of patent applications submitted by female inventors relative to male inventors, suggesting male examiners are not differentially biased in their evaluation of patent applications from female inventors. The third chapter (jointly written with Yosub Jung) investigates how the passage of US state laws granting married women the rights to own separate property and own their earnings affected patenting by female inventors. In the 1800s, before such laws were passed, the notion of coverture meant that married women's property and earnings were controlled by their husbands. We compare patenting by women before and after the acts and show that patenting by women increased after these laws.

Author : Joshua Gans
Publisher : MIT Press
Page : 187 pages
File Size : 11,11 MB
Release : 2019-10-29
Category : Political Science
ISBN : 026204322X

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How to get more innovation and more equality. Is economic inequality the price we pay for innovation? The amazing technological advances of the last two decades—in such areas as artificial intelligence, genetics, and materials—have benefited society collectively and rewarded innovators handsomely: we get cool smartphones and technology moguls become billionaires. This contributes to a growing wealth gap; in the United States; the wealth controlled by the top 0.1 percent of households equals that of the bottom ninety percent. Is this the inevitable cost of an innovation-driven economy? Economist Joshua Gans and policy maker Andrew Leigh make the case that pursuing innovation does not mean giving up on equality—precisely the opposite. In this book, they outline ways that society can become both more entrepreneurial and more egalitarian. All innovation entails uncertainty; there's no way to predict which new technologies will catch on. Therefore, Gans and Leigh argue, rather than betting on the future of particular professions, we should consider policies that embrace uncertainty and protect people from unfavorable outcomes. To this end, they suggest policies that promote both innovation and equality. If we encourage innovation in the right way, our future can look more like the cheerful techno-utopia of Star Trek than the dark techno-dystopia of The Terminator.

Author : OECD
Publisher : OECD Publishing
Page : 651 pages
File Size : 16,90 MB
Release : 2021-04-29
Category :
ISBN : 9264438181

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This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Author : Ajay Agrawal
Publisher : University of Chicago Press
Page : 172 pages
File Size : 10,38 MB
Release : 2024-03-05
Category : Business & Economics
ISBN : 0226833127

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A timely investigation of the potential economic effects, both realized and unrealized, of artificial intelligence within the United States healthcare system. In sweeping conversations about the impact of artificial intelligence on many sectors of the economy, healthcare has received relatively little attention. Yet it seems unlikely that an industry that represents nearly one-fifth of the economy could escape the efficiency and cost-driven disruptions of AI. The Economics of Artificial Intelligence: Health Care Challenges brings together contributions from health economists, physicians, philosophers, and scholars in law, public health, and machine learning to identify the primary barriers to entry of AI in the healthcare sector. Across original papers and in wide-ranging responses, the contributors analyze barriers of four types: incentives, management, data availability, and regulation. They also suggest that AI has the potential to improve outcomes and lower costs. Understanding both the benefits of and barriers to AI adoption is essential for designing policies that will affect the evolution of the healthcare system.

Author : Michael J. Graetz
Publisher : Yale Law Library
Page : 536 pages
File Size : 26,51 MB
Release : 2016-05-02
Category : Double taxation
ISBN : 9780692630143

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Publicity about tax avoidance techniques of multinational corporations and wealthy individuals has moved discussion of international income taxation from the backrooms of law and accounting firms to the front pages of news organizations around the world. In the words of a top Australian tax official, international tax law has now become a topic of barbeque conversations. Public anger has, in turn, brought previously arcane issues of international taxation onto the agenda of heads of government around the world. Despite all the attention, however, issues of international income taxation are often not well understood. In this collection of essays, written over the past two decades, renowned tax expert Michael J. Graetz reveals how current international tax policy came into place nearly a century ago, critiques the inadequate principles still being used to make international tax policy, identifies and dissects the most prevalent tax avoidance techniques, and offers important suggestions for reform. This book is indispensable for anyone interested in international income taxation.

Author : Stephen H. Haber
Publisher : Oxford University Press
Page : 393 pages
File Size : 27,84 MB
Release : 2021
Category : Business & Economics
ISBN : 019757615X

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This essay is the introduction to a book of the same title, forthcoming in summer of 2021 from Oxford University Press. The purpose is to document the ways in which patent systems are products of battles over the economic surplus from innovation. The features of these systems take shape as interests at different points in the production chain seek advantage in any way they can, and consequently, they are riven with imperfections. The interesting historical question is why US-style patent systems with all their imperfections have come to dominate other methods of encouraging inventive activity. The essays in the book suggest that the creation of a tradable but temporary property right facilitates the transfer of technological knowledge and thus fosters a highly productive decentralized ecology of inventors and firms.

Author : Timothy F. Bresnahan
Publisher : University of Chicago Press
Page : 508 pages
File Size : 46,9 MB
Release : 2008-04-15
Category : Business & Economics
ISBN : 0226074188

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New goods are at the heart of economic progress. The eleven essays in this volume include historical treatments of new goods and their diffusion; practical exercises in measurement addressed to recent and ongoing innovations; and real-world methods of devising quantitative adjustments for quality change. The lead article in Part I contains a striking analysis of the history of light over two millenia. Other essays in Part I develop new price indexes for automobiles back to 1906; trace the role of the air conditioner in the development of the American south; and treat the germ theory of disease as an economic innovation. In Part II essays measure the economic impact of more recent innovations, including anti-ulcer drugs, new breakfast cereals, and computers. Part III explores methods and defects in the treatment of quality change in the official price data of the United States, Canada, and Japan. This pathbreaking volume will interest anyone who studies economic growth, productivity, and the American standard of living.