This paper analyzes the impact of taxation on the location of patents within multinational groups. Based on groups with parents from 36 countries globally and their patent holdings in 36 European countries, we provide insight into the determinants of three subsequent decisions: (1) the decision...

Patenting by universities has seen a marked increase in the past two decades. According to the National Science Foundation (NSF), patents issued by the United States Patent Office (USPTO) to U.S. academic institutions more than doubled from 2,293 in 1996 to 5,990 in 2014, the most recent year...