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International Outsourcing, Tax and Patent Protection

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Author Info
Soumyananda Dinda
Arijit Mukherjee

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Abstract

We show that, in the case of a vertical technology transfer, if there is imperfect knowledge spillover under a weak patent protection, the strong patent protection in the developing country increases the profit of the developed-country firm if there is a uniform tax rate in the developing country. If there is either perfect knowledge spillover under weak patent protection or the developing country charges discriminatory tax rates, the profits of the developed-country firms are the same under weak and strong patent protections in the developing countries.

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File URL: http://www.gep.org.uk/shared/shared_levpublications/Research_Papers/2008/2008_46.pdf
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Paper provided by University of Nottingham, GEP in its series Discussion Papers with number 08/46.

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Handle: RePEc:not:notgep:08/46

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Postal: School of Economics University of Nottingham University Park Nottingham NG7 2RD
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Related research
Keywords: International outsourcing; Knowledge spillover; Patent protection; Tax;

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This page was last updated on 2009-12-6.


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