Innovation, patent location and tax planning by multinationals:
This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10. The approach is to compare the number o...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2017
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| Schriftenreihe: | OECD Economics Department Working Papers
no.1360 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10. The approach is to compare the number of patent applications of MNE entities with different links to other countries and thus different sets of location choices, while controlling for other factors affecting patenting behaviour. The results suggest that lower corporate taxes, either in the form of a lower statutory rate or a preferential intellectual property regime, are associated with more patent applications. Both the location of research activities, which is proxied by the location of patent inventors, and the legal ownership of patents are found to be sensitive to corporate taxes. For instance, a 5 percentage point cut in the preferential tax rate on patent income is associated with a 6% increase in patent applications. On average, about two-thirds of the increase comes from patents invented at home and one third from patents invented abroad, but the relative importance of these two effects is likely to vary with the design of the preferential regime and especially the existence of activity requirements. In addition, strong anti-avoidance measures against tax planning are found to reduce patent shifting by MNEs. |
| Beschreibung: | 1 Online-Ressource (26 p.) |
| DOI: | 10.1787/b08459e5-en |
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| spelling | Bieltvedt Skeie, Øystein VerfasserIn aut Innovation, patent location and tax planning by multinationals Øystein, Bieltvedt Skeie ... [et al] = Innovation, localisation des brevets et planification fiscale des multinationales / Øystein, Bieltvedt Skeie ... [et al] Innovation, localisation des brevets et planification fiscale des multinationales Paris OECD Publishing 2017 1 Online-Ressource (26 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.1360 This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10. The approach is to compare the number of patent applications of MNE entities with different links to other countries and thus different sets of location choices, while controlling for other factors affecting patenting behaviour. The results suggest that lower corporate taxes, either in the form of a lower statutory rate or a preferential intellectual property regime, are associated with more patent applications. Both the location of research activities, which is proxied by the location of patent inventors, and the legal ownership of patents are found to be sensitive to corporate taxes. For instance, a 5 percentage point cut in the preferential tax rate on patent income is associated with a 6% increase in patent applications. On average, about two-thirds of the increase comes from patents invented at home and one third from patents invented abroad, but the relative importance of these two effects is likely to vary with the design of the preferential regime and especially the existence of activity requirements. In addition, strong anti-avoidance measures against tax planning are found to reduce patent shifting by MNEs. Taxation Economics Johansson, Åsa MitwirkendeR ctb Menon, Carlo MitwirkendeR ctb Sorbe, Stéphane MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/b08459e5-en Volltext |
| spellingShingle | Bieltvedt Skeie, Øystein Innovation, patent location and tax planning by multinationals Taxation Economics |
| title | Innovation, patent location and tax planning by multinationals |
| title_alt | Innovation, localisation des brevets et planification fiscale des multinationales |
| title_auth | Innovation, patent location and tax planning by multinationals |
| title_exact_search | Innovation, patent location and tax planning by multinationals |
| title_full | Innovation, patent location and tax planning by multinationals Øystein, Bieltvedt Skeie ... [et al] = Innovation, localisation des brevets et planification fiscale des multinationales / Øystein, Bieltvedt Skeie ... [et al] |
| title_fullStr | Innovation, patent location and tax planning by multinationals Øystein, Bieltvedt Skeie ... [et al] = Innovation, localisation des brevets et planification fiscale des multinationales / Øystein, Bieltvedt Skeie ... [et al] |
| title_full_unstemmed | Innovation, patent location and tax planning by multinationals Øystein, Bieltvedt Skeie ... [et al] = Innovation, localisation des brevets et planification fiscale des multinationales / Øystein, Bieltvedt Skeie ... [et al] |
| title_short | Innovation, patent location and tax planning by multinationals |
| title_sort | innovation patent location and tax planning by multinationals |
| topic | Taxation Economics |
| topic_facet | Taxation Economics |
| url | https://doi.org/10.1787/b08459e5-en |
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