Policy Forum: Patent Box Regimes--A Vehicle for Innovation and Sustainable Economic Growth
Bibliographic record
Abstract
Innovation is widely recognized as the key to sustainable economic growth. Because people and projects are mobile in this global marketplace, companies have many investment options, and countries must compete for business investment. Research and development incentives are therefore very important, and patent box regimes are becoming more and more popular. However, there are also international concerns about harmful tax practices and base erosion and profit shifting (BEPS). Patent box regimes are addressed by the Organisation for Economic Co-operation and Development in action 5 of its BEPS action plan. In this article, the authors review the concept of the patent box and consider the effectiveness of this type of incentive in driving innovation and prosperity. A review of patent box regimes around the world is provided, with summaries of new regimes enacted or proposed in a number of key jurisdictions. Finally, Canadian developments in this area - existing and potential - are considered.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.014 | 0.031 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.002 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.005 | 0.004 |
| Scholarly communication | 0.016 | 0.012 |
| Open science | 0.003 | 0.004 |
| Research integrity | 0.062 | 0.017 |
| Insufficient payload (model declined to judge) | 0.049 | 0.018 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".