Skeie, Øystein Bieltvedt; Johansson, Åsa; Menon, Carlo; … - 2017
This paper assesses the effect of international differences in taxes on the choice of patent location by multinational … over 2004-10. The approach is to compare the number of patent applications of MNE entities with different links to other … property regime, are associated with more patent applications. Both the location of research activities, which is proxied by …