Publikacja:

IP box effects in the gaming industry

Data

2023
Artykuł
Przeszukaj czasopismo Uproszczony widok Pełne metadane Statystyki
 
cris.legacyid7279
cris.virtual.journalance#PLACEHOLDER_PARENT_METADATA_VALUE#
cris.virtualsource.journalancedc92c553-0411-4522-97d5-b7ef33169392
dc.abstract.plPurpose – This paper aims to verify how the intellectual property (IP) box affects firms’ effective tax rate, growth and innovation activity outcomes related to intellectual property rights. Design/methodology/approach – Implementing the innovation box regimes into the tax system intends to encourage firms to engage in more innovative activities. In UK, Italy and Poland, the IP box tax relief was introduced in 2013, 2015 and 2019, respectively. In return, companies may reduce their tax rate to increase their investment and innovativeness. With a panel model approach – system GMM and DiD with multiple time periods – it analyses data from the Orbis database for 2011–2019 of 673 firms from the gaming industry in 11 countries and hand-collected data on intellectual property rights protection. The authors study public and private companies from the gaming sector in leading European markets and all three countries that protect intellectual property rights of software (Japan, South Korea, the USA). Findings – Recent reforms enable gaming companies to use preferential tax treatment for IP-related income and significantly impact a firm’s revenue growth. Practical implications – Nevertheless, European gaming firms require time to leap the gap to the growth and innovativeness of countries that protect software. Originality/value – The authors show that the IP box stimulates gaming firms to protect IP via wordmarks, figurative marks, trademarks and software patents that bring effects in five years. Despite the critics against IP box, the authors prove its lagged efficiency, especially in profitable and larger firms.
dc.contributor.affiliationUniversity of Warsaw
dc.contributor.affiliationUniversity of Warsaw
dc.contributor.affiliationCandido Mendes University, Rio de Janeiro, Brazil
dc.contributor.affiliationUniversity of Warsaw
dc.contributor.authorAnna Białek-Jaworska
dc.contributor.authorAgnieszka Teterycz
dc.contributor.authorRicardo Sicher
dc.contributor.authorMichał Woźniak
dc.date.accessioned2025-07-25T16:03:46Z
dc.date.available2025-07-25T16:03:46Z
dc.date.issued2023
dc.date.published9/2023
dc.description.issue3
dc.description.physical292-325
dc.description.volume31
dc.identifier.doi10.1108/CEMJ-12-2021-0143
dc.identifier.issn2658-0845
dc.identifier.urihttps://repozytorium.kozminski.edu.pl/handle/item/1738
dc.languageen
dc.relation.ispartofCentral European Management Journal
dc.relation.pages292-325
dc.rightsCC-BY-4.0
dc.subjectIP box
dc.subjectinnovation box
dc.subjecteffective tax rate
dc.subjectgaming industry
dc.subtypeOriginal
dc.title

IP box effects in the gaming industry

dc.typeArticle
dspace.entity.typePublication