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International knowledge spillovers, especially through multinational companies (MNCs), have recently been a major topic … of discussion among academics and practitioners. Most research in this field focuses on knowledge sharing activities of … MNC subsidiaries. Relatively little is known about their capabilities for protecting valuable knowledge from spilling over …
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of the discipline, begins by discussing "knowledge" as an economic good and the historical development of the knowledge … chapters include forms of knowledge production, codification and infusion, incentives and institutions for the efficient … production of knowledge (including discussions of private markets and "open" sources), and knowledge management as a new …
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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...
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