Showing 1 - 10 of 695
Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...
Persistent link: https://www.econbiz.de/10013019847
This paper characterizes the dynamic empirical properties of country export capabilities in order to inform modelling … heavy-tailed distribution of industry export capabilities that is approximately log normal and whose shape is stable across … productivities. We establish that mean reversion in export capability, rather than indicative of convergence in productivities or …
Persistent link: https://www.econbiz.de/10013009768
Recent empirical studies suggest a need for a flexible patent regime responding to industry characteristics. In practice, sector-specific modifications of patent strength already exist but lack theoretical foundation. This paper intends to make up for this neglect by scrutinizing in what...
Persistent link: https://www.econbiz.de/10013316194
Quantitative results from a large class of international trade models depend critically on the elasticity of trade with respect to trade frictions. We develop a simulated method of moments estimator to estimate this elasticity from disaggregate price and trade-flow data using the Ricardian...
Persistent link: https://www.econbiz.de/10013129252
-12% of the decrease in the world DVA ratio as observed between 2000-2007. For China, the counterfactual experiment robustly … replicates the increase in the DVA ratio, driven by the export-processing zones. Furthermore, our results imply that China's WTO …
Persistent link: https://www.econbiz.de/10012902861
between export and FDI. The model combines the proximity-concentration trade-off framework with the real option methodology …
Persistent link: https://www.econbiz.de/10008534026
On May 30, 2017, the Supreme Court held that the initial authorized sale of a patented item within or outside the U.S. “exhausts” all rights of the patentee to that item under the Patent Act. This decision goes against the Government's position that a foreign sale authorized by the U.S....
Persistent link: https://www.econbiz.de/10012947350
Inter-country equity in the taxation of IP is a contentious issue. With its BEPS initiative, the OECD aims at taxing in accordance with value creation even though there are admitted difficulties in determining the actual place of value creation. The European Commission promotes the introduction...
Persistent link: https://www.econbiz.de/10012950292
This paper uses a gravity framework to investigate the effects of distance as well as subnational and national borders in knowledge spillovers. Drawing on the NBER Patent Citations Database, we examine patent citations data at metropolitan level within the U.S. and the 38 largest patent-cited...
Persistent link: https://www.econbiz.de/10013117109
Intellectual Property Rights (IPR) protect firms from imitation and are considered crucial to promote innovation and technological diffusion. This paper examines the impact of IPR on import sourcing decisions of multinationals. We consider a framework in which firms offshore production of an...
Persistent link: https://www.econbiz.de/10012929260