Firms invest huge amounts into intangible assets. This paper explores to which extent different kinds of intangible assets are conducive to firm-level productivity. Our study contributes to the literature by simultaneously comparing productivity effects of innovative capital, human capital,...

In 2013 the OECD introduced its Action Plan on base erosion and profit shifting (BEPS). One of the major concerns of this Plan is a strategic use of intangible assets as an instrument for profit shifting. The main purpose of this paper is to test whether multinational enterprises use intangibles...

Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...

In this paper we report on new data on intangible investment at the level of 1-digit NACE industries of 10 EU countries. The data are constructed as a sectoral breakdown of the INTANInvest database, which contains measures of intangible investment at the level of the aggregate business sector....

In this paper, we (1) analyse the German public IT-spending programme 2009-11 adopted after the crisis in terms of its tangible vs. intangible asset creation, (2) consider this relatively well-described programme as a use case for categorising IT-related intangibles in government beyond software...

Using sectoral intangible investment data we confirm that intangible capital is a significant determinant of labour productivity growth. The sectoral setting further allows us to identify the differential impacts of intangible capital across industries with varying degrees of ICT intensity....

Dieser Beitrag untersucht die Beziehung verschiedener Konzepte von investiven Ausgaben in Unternehmen, ihre Verbindung zu Innovationen und die Faktoren, die Innovations- und Investitionsentscheidungen von Unternehmen beeinflussen. Neben dem traditionellen Investitionsbegriff, der sich...