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...

This paper assesses the spillover effect of European Patent Boxes on affiliates of MNEs operating in Austria and Germany. I divide firms in a control and treatment group, the latter having affiliates in countries where preferential regimes for patent and other IP income have been introduced...

May 2000 - How will stronger patent rights in developing countries affect transnational corporations' behavior in and toward those countries? How will market structure and consumer welfare be affected by extending patent protection to products that could previously be freely imitated? Will...