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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/10011761570
The debate on trade and growth increasingly focuses on the composition of exports. Exports of more "sophisticated" products appear to be positively correlated with growth, and upgrading the quality of exports is high on the policy agenda of many countries. This study presents evidence suggesting...
Persistent link: https://www.econbiz.de/10003922581
the one hand, free-riding on rich countries technology reduces their investment cost in R&D. On the other hand, firm that …
Persistent link: https://www.econbiz.de/10009764430
This paper analyses the causal impact of Intellectual Property Rights (IPR) on pharmaceutical innovation in a panel of 74 countries. The identification strategy exploits the different timing across countries of two sets of IPR reforms. Domestic innovation is measured as citation-weighted...
Persistent link: https://www.econbiz.de/10011509446
down outsourcing into two types by distinguishing whether or not they involve technology sharing between the two parties … technology-sharing-outsourcing IPRs promote outsourcing of more complex goods to a destination country by guaranteeing the … protection of their technology, (ii) for non-technology-related-outsourcing IPRs attract the outsourcing of less complex products …
Persistent link: https://www.econbiz.de/10010199759
Firm-to-firm relationships in global value chains create opportunities for North-South technology diffusion. This paper … studies technology transfer in value chains when contracts are incomplete and input production technologies are imperfectly … imitation of its supplier’s technology. In inclusive value chains, where imitation is beneficial, the headquarters firm promotes …
Persistent link: https://www.econbiz.de/10012803687
The adequate pricing of intellectual property ("IP") for tax reporting is a largely unsettled issue. Transactional profit-based methods are on the rise although only rated as "methods of last resort" by the OECD. This paper focuses on regulated profit splitting and compares this transfer pricing...
Persistent link: https://www.econbiz.de/10010518821
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/10011674410
other Chinese firms. Second, there is substantial international technology transfer not only to the joint venture itself but … also to the Chinese joint venture partner firm. Third, with technology spillovers typically outweighing negative …
Persistent link: https://www.econbiz.de/10011855593
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is harmful. Moreover, the influence of tax differentials on multinationals' decisions is still...
Persistent link: https://www.econbiz.de/10003807896