The Regulating Innovation project investigates how legal institutions, regulations, and the ability to enforce law affect innovation, which, for the purposes of this project, are defined as the creation and development of new ideas, products, and methodology, especially within the technology industry. The project combines two legal disciplines—intellectual property and taxation—to pursue the study of law and innovation in a manner that has not yet been attempted. Although the lacuna in legal scholarship with respect to how legal regimes affect innovation can be partially attributed to the relative novelty of the issue, the dearth of research is largely the result of insufficient evidence on which to base theories and policy recommendations. Accordingly, this project exists primarily to provide foundational research—consisting of primary reports and evidence from fieldwork—on which to base future scholarship by the applicants as well as other academics.
Publications and reports coming soon on the following topics:
1. Policy brief on Quebec’s recent assertion that it will implement a “patent box” regime at the provincial level
2. Memo assessing tax and non-tax incentives for innovation in Canada at-large
3. Memo assessing the tax and non-tax incentives for innovation in Quebec
4. Memo assessing the tax incentives for innovation federally in the US
5. Memo assessing the tax incentives at the state level for a select group of US states where our industries of interest have significant foot-holds
This project is funded by the Social Sciences and Humanities Research Council of Canada.