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Taxing Intellectual Property in the Global Economy : A Plea for Regulated and Internationally Coordinated Profit Splitting

Richter, Wolfram F. - 2017

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

Globalization, Economic Freedom and Human Rights

Dreher, Axel; Gassebner, Martin; Siemers, Lars H.R - 2021

Using the KOF Index of Globalization and two indices of economic freedom, we empirically analyze whether globalization …-2004 period. According to our results, physical integrity rights significantly and robustly increase with globalization and …

Persistent link: https://www.econbiz.de/10013316142

Intellectual Property Rights, Product Complexity, and the Organization of Multinational Firms

Naghavi, Alireza; Spies, Julia; Toubal, Farid - 2021

This paper studies how the Intellectual Property Right (IPR) regime in destination countries influences the way multinationals structure the international organization of their production. In particular, we explore how multinationals divide tasks of different complexities across countries with...

Persistent link: https://www.econbiz.de/10013315712

How Reasonable is the 'Reasonable' Royalty Rate? Damage Rules and Probabilistic Intellectual Property Rights

Choi, Jay Pil - 2021

This paper investigates how different damage rules in patent infringement cases shape competition when intellectual property rights are probabilistic. I develop a simple model of oligopolistic competition to compare two main liability doctrines that have been used in the US to assess...

Persistent link: https://www.econbiz.de/10013317488

Patent Pools, Litigation and Innovation

Choi, Jay Pil; Gerlach, Heiko A. - 2021

This paper analyzes patent pools and their effects on innovation incentives. It is shown that the pro-competitive effects of patent pools for complementary patents naturally extend for dynamic innovation incentives. However, this simple conclusion may not hold if we entertain the possibility...

Persistent link: https://www.econbiz.de/10013315713

Global Sourcing of Complex Production Processes

Schwarz, Christian - 2011

We develop a theory of a firm in an incomplete contracts environment which decides on its complexity, organization, and global scale. Specifically, the firm decides i) how thinly it wants to slice its production process by choosing the mass of symmetric intermediate inputs that are...

Persistent link: https://www.econbiz.de/10013120903

Manufacturers and Retailers in the Global Economy

Raff, Horst - 2011

We develop a general-equilibrium model to capture key features of the retailing and of the manufacturing industry in order to understand how these two industries interact and how labor is allocated between them. We show that the observed shift in employment from manufacturing to retailing, the...

Persistent link: https://www.econbiz.de/10013122636

Financial Integration, Globalization, and Real Activity

De Nicolo, Gianni - 2013

distinct impact of financial integration and globalization on several dimensions of real activity. We find that: financial … financial integration predict better growth prospects; both advances in financial integration and globalization are associated … financial integration and globalization indeed foster countries' growth, and there appears to be no trade-off between these …

Persistent link: https://www.econbiz.de/10013091562

What Drives the Global Land Rush?

Arezki, Rabah - 2013

This paper studies the determinants of foreign land acquisition for large-scale agriculture. To do so, gravity models are estimated using data on bilateral investment relationships, together with newly constructed indicators of agro-ecological suitability in areas with low population density as...

Persistent link: https://www.econbiz.de/10013092012

Distance, Globalization, and International Trade

Borchert, Ingo - 2017

For a long time globalization could be seen everywhere but in gravity estimates. We offer evidence how globalization …

Persistent link: https://www.econbiz.de/10012963770

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