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 …

relies on patent data to explore three potential sources: R&D collaboration, technology sourcing, and technology transfer …

relies on patent data to explore three potential sources: R&D collaboration, technology sourcing, and technology transfer …

This paper analyzes externalities of patent box regimes in Europe. Tax reductions in foreign affiliates of a firm that … specific characteristics of patent box regimes, we show that patent box regimes without nexus requirements for tax …-efficient reallocation of patent profits induce positive spillovers within multinational groups. The implementation of a patent box in a …