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Taxation and technology markets

Markets for technology are pivotal for the innovation process, as they foster specialization and technology diffusion. Yet they suffer from various sources of market failure. Our project studies the role of taxation as a tool to incentivize transactions on markets for technology. To do so, we examine the impact of exogenous shock on taxation of corporate revenues derived from patent sales. For the purpose for our analysis, we generate a unique dataset that links patent transfer data to firm administrative information.