知识产权
非营利组织
付款
经济
不完美的
国际税收
利润(经济学)
公司所得税
产业组织
国际贸易
公共经济学
双重征税
业务
微观经济学
税制改革
避税
财务
法学
政治学
工商管理
语言学
哲学
摘要
Abstract This paper investigates the determinants of international technology licensing using data for 50 countries during 1996-2012. A multi-country model of innovation yields a dynamic structural gravity equation for royalty payments as a function of fundamentals, including imperfect intellectual property protection and differences in corporate taxation. The gravity equation is estimated with nonlinear methods. Model's fundamentals account for about 60% of the variation in royalty payments. A quantitative analysis sheds light on the impact of global taxation reforms on international technology licensing and innovation. The findings highlight the role of taxation in shaping cross-border technology flows and the consequences of profit-shifting.
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