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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

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Showing 1 to 2 of 2 (0.055 seconds)

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1

Spillover from the Haven: Cross-Border Externalities of Patent Box Regimes Within Multinational Firms

Schwab, Thomas, Todtenhaupt, Maximilian 01 March 2018 (has links) (PDF)
We analyze the cross-border effect of tax cuts on R&D activity in the context of profit shifting. A tax cut in one location of a multinational enterprise reduces the user cost of capital for the whole group if profit shifting is possible and exerts a positive cross-border effect on R&D output. Using micro-level data, we find an increase of patent output of 15% upon the implementation of a foreign tax cut for firms with cross-border links. In addition, we find that foreign tax cuts prohibiting profit shifting generate a negative cross-border effect on average patent quality. / Series: WU International Taxation Research Paper Series
F23, H25, O31
cross-border, taxation, innovation
2

Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms

Schwab, Thomas, Todtenhaupt, Maximilian 01 March 2018 (has links) (PDF)
We analyze the cross-border effect of tax cuts on R&D activity in the context of profit shifting. A tax cut in one location of a multinational enterprise reduces the user cost of capital for the whole group if profit shifting is possible and exerts a positive cross-border effect on R&D output. Using micro-level data, we find an increase of patent output of 15% upon the implementation of a foreign tax cut for firms with cross-border links. In addition, we find that foreign tax cuts prohibiting profit shifting generate a negative cross-border effect on average patent quality. / Series: WU International Taxation Research Paper Series
JEL F23, H25,O31
cross-border, taxation, innovation

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