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The Relationship between Tax Payments and MNE’s Patenting Activities and Implications for Real Economic Activity: Evidence from the Netherlands

In: Challenges of Globalization in the Measurement of National Accounts

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  • Mark Vancauteren
  • Michael Polder
  • Marcel van den Berg

Abstract

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Suggested Citation

  • Mark Vancauteren & Michael Polder & Marcel van den Berg, 2019. "The Relationship between Tax Payments and MNE’s Patenting Activities and Implications for Real Economic Activity: Evidence from the Netherlands," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 237-269, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberch:14138
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    References listed on IDEAS

    as
    1. De Simone, Lisa & Lester, Rebecca, 2016. "The Effect of Innovation Box Regimes on Income Shifting and Real Activity," Research Papers 3451, Stanford University, Graduate School of Business.
    2. Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 33(93), pages 131-177.
    3. Karkinsky, Tom & Riedel, Nadine, 2012. "Corporate taxation and the choice of patent location within multinational firms," Journal of International Economics, Elsevier, vol. 88(1), pages 176-185.
    4. Sebastien Bradley & Estelle Dauchy & Leslie Robinson, 2015. "Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(4), pages 1047-1072, December.
    5. Egger, Peter & Eggert, Wolfgang & Winner, Hannes, 2010. "Saving taxes through foreign plant ownership," Journal of International Economics, Elsevier, vol. 81(1), pages 99-108, May.
    6. Gupta, Sanjay & Newberry, Kaye, 1997. "Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data," Journal of Accounting and Public Policy, Elsevier, vol. 16(1), pages 1-34.
    7. Grubert, Harry, 2003. "Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(1), pages 221-242, March.
    8. Lei Gao & Leo L. Yang & Joseph H. Zhang, 2016. "Corporate patents, R&D success, and tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 47(4), pages 1063-1096, November.
    9. Mihir A Desai & Dhammika Dharmapala, 2009. "Corporate Tax Avoidance and Firm Value," The Review of Economics and Statistics, MIT Press, vol. 91(3), pages 537-546, August.
    10. Chen, Shannon & De Simnone, Lisa & Hanlon, Michelle & Lester, Rebecca, 2017. "The Effect of Innovation Box Regimes on Income Shifting and Real Activity," Research Papers 3453, Stanford University, Graduate School of Business.
    11. Mark de Haan & Joseph Haynes, 2018. "R&D Capitalization: Where Did We Go Wrong?," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 451-480, National Bureau of Economic Research, Inc.
    12. Stimmelmayr, Michael & Koethenbuerger, Marko & Liberini, Federica, 2016. "Is it Luring Innovations or just Profit? The Case of European Patent Boxes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145582, Verein für Socialpolitik / German Economic Association.
    13. Diego Restuccia & Richard Rogerson, 2008. "Policy Distortions and Aggregate Productivity with Heterogeneous Plants," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 11(4), pages 707-720, October.
    14. Lisa Evers & Helen Miller & Christoph Spengel, 2015. "Intellectual property box regimes: effective tax rates and tax policy considerations," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 502-530, June.
    15. Capaldo, Antonio & Messeni Petruzzelli, Antonio, 2011. "In search of alliance-level relational capabilities: Balancing innovation value creation and appropriability in R&D alliances," Scandinavian Journal of Management, Elsevier, vol. 27(3), pages 273-286, September.
    16. James R. Hines & Eric M. Rice, 1994. "Fiscal Paradise: Foreign Tax Havens and American Business," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(1), pages 149-182.
    17. Bronwyn H. Hall & Vania Sena, 2017. "Appropriability mechanisms, innovation, and productivity: evidence from the UK," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 26(1-2), pages 42-62, February.
    18. Ernst, Christof & Spengel, Christoph, 2011. "Taxation, R&D tax incentives and patent application in Europe," ZEW Discussion Papers 11-024, ZEW - Leibniz Centre for European Economic Research.
    19. Nagaoka, Sadao & Motohashi, Kazuyuki & Goto, Akira, 2010. "Patent Statistics as an Innovation Indicator," Handbook of the Economics of Innovation, in: Bronwyn H. Hall & Nathan Rosenberg (ed.), Handbook of the Economics of Innovation, edition 1, volume 2, chapter 0, pages 1083-1127, Elsevier.
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    Cited by:

    1. Mark de Haan & Joseph Haynes, 2018. "R&D Capitalization: Where Did We Go Wrong?," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 451-480, National Bureau of Economic Research, Inc.

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    More about this item

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

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