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 …

This paper examines the effect of foreign direct investment (FDI) on domestic innovation based on a data set covering … show that there is a negative horizontal spillover effect of FDI on domestic innovation when the intellectual property … on why developing countries should encourage FDI and strengthen the IPR regime together to enhance domestic innovation …