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The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad

In: International Trade in Services and Intangibles in the Era of Globalization

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  • John Mutti
  • Harry Grubert

Abstract

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Suggested Citation

  • John Mutti & Harry Grubert, 2009. "The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad," NBER Chapters,in: International Trade in Services and Intangibles in the Era of Globalization, pages 111-137 National Bureau of Economic Research, Inc.
  • Handle: RePEc:nbr:nberch:11607
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    File URL: http://www.nber.org/chapters/c11607.pdf
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    References listed on IDEAS

    as
    1. Bloom, Nick & Griffith, Rachel & Van Reenen, John, 2002. "Do R&D tax credits work? Evidence from a panel of countries 1979-1997," Journal of Public Economics, Elsevier, vol. 85(1), pages 1-31, July.
    2. Grubert, Harry & Randolph, William C. & Rousslang, Donald J., 1996. "Country and Multinational Company Responses to the Tax Reform Act of 1986," National Tax Journal, National Tax Association, vol. 49(3), pages 341-358, September.
    3. Jason G. Cummins, 2005. "A New Approach to the Valuation of Intangible Capital," NBER Chapters,in: Measuring Capital in the New Economy, pages 47-72 National Bureau of Economic Research, Inc.
    4. Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 2000. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," NBER Chapters,in: International Taxation and Multinational Activity, pages 9-38 National Bureau of Economic Research, Inc.
    5. Carol Corrado & John Haltiwanger & Dan Sichel, 2005. "Measuring Capital in the New Economy," NBER Books, National Bureau of Economic Research, Inc, number corr05-1.
    6. Grubert, Harry & Randolph, William C. & Rousslang, Donald J., 1996. "Country and Multinational Company Responses to the Tax Reform Act of 1986," National Tax Journal, National Tax Association, vol. 49(3), pages 341-58, September.
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    Cited by:

    1. von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    2. Griffith, Rachel & Miller, Helen & O'Connell, Martin, 2014. "Ownership of intellectual property and corporate taxation," Journal of Public Economics, Elsevier, vol. 112(C), pages 12-23.
    3. repec:lus:zwipol:v:66:y:2017:i:1:p:1-35:n:3 is not listed on IDEAS
    4. Jones, Chris & Temouri, Yama, 2016. "The determinants of tax haven FDI," Journal of World Business, Elsevier, vol. 51(2), pages 237-250.
    5. Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
    6. Dinkel, Andreas & Schanz, Deborah, 2015. "Tax attractiveness and the location of patents," arqus Discussion Papers in Quantitative Tax Research 188, arqus - Arbeitskreis Quantitative Steuerlehre.

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