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 holdings are distorted towards low-tax countries. Secondly, patent … sort high-value (low-value) patents to low-tax (high-tax) countries. Fourthly, the propensity to locate patent ownership in …

within a company group. However, the previous literature has rather focused on studying the impact of taxation on patent … employ data on European and US patent and trademark applications in the period of 1996-2012 and estimate a multinomial logit …

Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for … determinants of patent registration across a large sample of countries. Importantly, we disentangle the effects of corporate income … taxation from the tax advantage of patent boxes. We also exploit a new and original dataset on patent box features such as the …

We study the relation between patent concentration and tax-motivated income shifting. Using affiliate-level data for … European multinational corporations (MNCs) and employing the relative share of patents held by an MNC as a measure for patent … concentration, we predict and find that tax-motivated income shifting is increasing in the degree of patent concentration. This …