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International Technology Licensing, Intellectual Property Rights, and Tax Havens

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  • Ana Maria Santacreu

    (Federal Reserve Bank of St. Louis)

Abstract

This article investigates the determinants of international technology licensing using data for 50 countries during 1996–2012. A multicountry 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. My 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.

Suggested Citation

  • Ana Maria Santacreu, 2026. "International Technology Licensing, Intellectual Property Rights, and Tax Havens," The Review of Economics and Statistics, MIT Press, vol. 108(1), pages 210-224, January.
    • Handle: RePEc:tpr:restat:v:108:y:2026:i:1:p:210-224
    DOI: 10.1162/rest_a_01382
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