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Pricing the transfer of intellectual property as a problem of second-best tax policy

Richter, Wolfram F.; Breuer, Markus - 2015

The adequate pricing of intellectual property ("IP") for tax reporting is a largely unsettled issue. Transactional profit-based methods are on the rise although only rated as "methods of last resort" by the OECD. This paper focuses on regulated profit splitting and compares this transfer pricing...

Persistent link: https://www.econbiz.de/10010518821

International protection of intellectual property

Grossman, Gene M.; Lai, Edwin L.-C. - 2002

We study the incentives that governments have to protect intellectual property in a trading world economy. We consider a world economy with ongoing innovation in two countries that differ in market size and in their capacities for innovation. We associate the strength of IPR protection with the...

Persistent link: https://www.econbiz.de/10011539076

Patent concentration, asymmetric information, and tax-motivated income shifting

Amberger, Harald; Osswald, Benjamin - 2020

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...

Persistent link: https://www.econbiz.de/10012302070

The application of competition policy vis-à-vis intellectual property rights : the evolution of thought underlying policy change

Anderson, Robert D.; Kovacic, William E. - 2017 - Manuscript date: 6 September 2017

This paper examines the evolution of national competition (antitrust) policies and enforcement approaches vis … policy changes. Part 2 of the paper outlines the breakthroughs in understanding that have underpinned the evolution of … be well understood or applied in an optimal fashion in the absence of the other. Secondly, the thought evolution …

Persistent link: https://www.econbiz.de/10011723874

Taxing intellectual property in the global economy : a plea for regulated and internationally coordinated profit splitting

Richter, Wolfram F. - 2017

Inter-country equity in the taxation of IP is a contentious issue. With its BEPS initiative, the OECD aims at taxing in accordance with value creation even though there are admitted difficulties in determining the actual place of value creation. The European Commission promotes the introduction...

Persistent link: https://www.econbiz.de/10011674410

Controversy over the economic justifications for patent protection : International Conference on Applied Economics (ICOAE) 2013

Karbowski, Adam; Prokop, Jacek - 2013

The objective of this paper is to show the necessity of reviving the debate on the economic justifications for patent protection. On the one hand, we see the need for the assessment of the overall welfare consequences of the existing systems of patent protection, and on the other hand, we...

Persistent link: https://www.econbiz.de/10011429566

Lost horizons : the noncooperative management of an evolutionary biological system

Goeschl, Timo; Swanson, Timothy M. - 2002

the background of pathogen evolution. We show that a multi-firm industry operating under an IPR-based incentive mechanism …

Persistent link: https://www.econbiz.de/10011597824

Losing the lead: Patents and the disclosure requirement

Zaby, Alexandra (contributor) - 2005

This paper analyzes the patenting decision of a successful inventor in a model of dynamic technology adoption with asymmetric firms. We show that the extent of the inventor's technological headstart is decisive for his patenting behavior. The overall patenting effect consists of two parts, a...

Persistent link: https://www.econbiz.de/10003636699

Minimum quality standards and novelty requirements in a one-shot development race

Prokop, Jacek; Regibeau, Pierre; Rockett, Katharine - 2009

The authors examine the timing and quality of product introduction in an R&D stopping game, where they allow for horizontal and vertical differentiation in the product market. They observe that discontinuous changes in introduction dates can occur as firms' abilities as researchers change....

Persistent link: https://www.econbiz.de/10003854613

Share to scare : technology sharing in the absence of intellectual property rights

Jansen, Jos - 2009

I study the incentives of Cournot duopolists to share their technologies with their competitor in markets where intellectual property rights are absent and imitation is costless. The trade-off between a signaling effect and an expropriation effect determines the technology-sharing incentives. In...

Persistent link: https://www.econbiz.de/10003905806

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