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Ownership of intellectual property and corporate taxation
Griffith, Rachel; Miller, Helen; O'Connell, Martin - In: Journal of public economics 112 (2014), pp. 12-23
Persistent link: https://www.econbiz.de/10010391026
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Corporate taxes, patent shifting, and anti-avoidance rules : empirical evidence
Baumann, Martina; Boehm, Tobias; Knoll, Bodo; Riedel, Nadine - In: Public finance review : PFR 48 (2020) 4, pp. 467-504
Persistent link: https://www.econbiz.de/10012230897
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Corporate taxes, patent shifting and anti-avoidance rules : empirical evidence
Baumann, Martina; Böhm, Tobias; Knoll, Bodo; Riedel, Nadine - 2018
We empirically assess international corporate tax avoidance by strategic location of innovative output. The analysis draws on the universe of patent applications to the European Patent Office linked with data on multinational entities (MNEs) in Europe. Four findings emerge: Firstly, patent...
Persistent link: https://www.econbiz.de/10011819342
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Corporate income tax, IP boxes and the location of R&D
Shehaj, Pranvera; Weichenrieder, Alfons J. - In: International tax and public finance 31 (2024) 1, pp. 203-242
Persistent link: https://www.econbiz.de/10015056349
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Weak IPR and imitation in the south and international exhaustion of patent rights in the north for innovated drugs: A policy game
Acharyya, Rajat; García-Alonso, María del Carmen - 2009
) is the unique SPNE policy choice. The welfare properties reveal that although innovation may be higher at the (Strict IPR …
Persistent link: https://www.econbiz.de/10010277807
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Innovation and the International Firm Structure: Theory and Evidence from German Firm-Level Data
Hansen, Thorsten - 2010
This paper studies the impact of innovation on the organizational structure. The theoretical framework predicts that a …
Persistent link: https://www.econbiz.de/10010427568
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Market structure, FDI, imitation and innovation : a model of North-South intellectual property rights conflict
Zhuang, Ziyin; Wei Zou - In: Journal of Chinese economic and business studies 8 (2010) 3, pp. 253-267
Persistent link: https://www.econbiz.de/10008665755
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Innovation and the international firm structure : theory and evidence from German firm-level data
Hansen, Thorsten - 2010
This paper studies the impact of innovation on the organizational structure. The theoretical framework predicts that a …
Persistent link: https://www.econbiz.de/10003952118
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The anatomy of rise and fall of patenting and propensity to patent : the case of Sweden
Granstrand, Ove; Holgersson, Marcus - In: International journal of intellectual property … 5 (2012) 2, pp. 169-198
Persistent link: https://www.econbiz.de/10009575911
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The nature of innovative activity and the protection of intellectual property in Asia
Geng, Difei; Saggi, Kamal - In: Asian economic policy review : AEPR 10 (2015) 1, pp. 71-91
Persistent link: https://www.econbiz.de/10011427964