| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 963129 | Journal of International Economics | 2012 | 10 Pages |
Abstract
⺠Patents are mobile and valuable assets within multinational entities (MNEs). ⺠MNEs thus have an incentive to distort their location towards low-tax affiliates. ⺠We test for this using firm panel data augmented by data on patent applications. ⺠The results suggest that high taxes deter the number of patent applications. ⺠The effect is quantitatively large and prevails in various robustness checks.
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Authors
Tom Karkinsky, Nadine Riedel,