IP box effects in the gaming industry

IF 1.3 Q3 MANAGEMENT Central European Management Journal Pub Date : 2023-09-01 DOI:10.1108/cemj-12-2021-0143
Anna Białek-Jaworska, A. Teterycz, R. Sichel, Michael Wozniak
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Abstract

PurposeThis paper aims to verify how the intellectual propertyuce 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).FindingsRecent reforms enable gaming companies to use preferential tax treatment for IP-related income and significantly impact a firm’s revenue growth.Practical implicationsNevertheless, European gaming firms require time to leap the gap to the growth and innovativeness of countries that protect software.Originality/valueThe 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.
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游戏产业中的IP盒子效应
本文旨在验证知识产权企业如何通过提高税率来增加其投资和创新能力。通过面板模型方法(系统GMM和多时间段的DiD),它分析了来自11个国家游戏行业673家公司的Orbis数据库2011-2019年的数据,以及手工收集的知识产权保护数据。作者研究了主要欧洲市场和所有三个保护软件知识产权的国家(日本、韩国和美国)的公共和私营游戏公司。最近的改革使游戏公司能够对与知识产权相关的收入使用税收优惠待遇,并显著影响公司的收入增长。然而,欧洲游戏公司需要时间来跨越与那些保护软件的国家的增长和创新之间的差距。作者指出,IP盒子刺激游戏公司通过文字标记、形象标记、商标和软件专利等方式保护IP,这些方式在5年内产生效果。尽管有人批评IP盒子,但作者证明了它的效率滞后,尤其是在盈利的大公司。
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来源期刊
CiteScore
2.20
自引率
11.10%
发文量
21
审稿时长
24 weeks
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