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A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications

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  • Thomas S. Neubig
  • Sacha Wunsch-Vincent

Abstract

Understanding cross-border flows of disembodied knowledge, often associated with intellectual property (IP), is essential to analyzing how modern economies operate. This paper documents how available data to document these IP flows are distorted by various factors, including tax planning by multinational enterprises. It finds that tax-induced mismeasurement could be more than 35%, and greater for individual countries particularly high-tax-rate countries.

Suggested Citation

  • Thomas S. Neubig & Sacha Wunsch-Vincent, 2017. "A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications," WIPO Economic Research Working Papers 37, World Intellectual Property Organization - Economics and Statistics Division.
    • Handle: RePEc:wip:wpaper:37
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    File URL: http://www.wipo.int/edocs/pubdocs/en/wipo_pub_econstat_wp_37.pdf
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    Cited by:

    1. Wen Chen & Bart Los & Marcel P. Timmer, 2017. "Factor Incomes in Global Value Chains: The Role of Intangibles," NBER Chapters, in: Measuring and Accounting for Innovation in the Twenty-First Century, pages 373-401, National Bureau of Economic Research, Inc.
    2. Xing, Yuqing, 2020. "Global value chains and the “missing exports” of the United States," China Economic Review, Elsevier, vol. 61(C).
    3. Luca Sandrini, 2023. "Price vs Market Share with Royalty Licensing: Incomplete Adoption of a Superior Technology with Heterogeneous Firms," Discussion Papers 2302, Budapest University of Technology and Economics, Quantitative Social and Management Sciences.
    4. Wen Chen & Reitze Gouma & Bart Los & Marcel P. Timmer, 2017. "Measuring the income to intangibles in goods production: a global value chain approach," WIPO Economic Research Working Papers 36, World Intellectual Property Organization - Economics and Statistics Division.
    5. Josh Martin & Rebecca Riley, 2023. "Productivity measurement - Reassessing the production function from micro to macro," Working Papers 033, The Productivity Institute.
    6. Marcel P Timmer & Sébastien Miroudot & Gaaitzen J de Vries, 2019. "Functional specialisation in trade," Journal of Economic Geography, Oxford University Press, vol. 19(1), pages 1-30.
    7. Wipo, 2017. "World Intellectual Property Report 2017 - Intangible Capital in Global Value Chains," WIPO Economics & Statistics Series, World Intellectual Property Organization - Economics and Statistics Division, number 2017:944, April.
    8. Rafael Ramirez & Ciaran McGinley & Jenni Rissanen, 2020. "Scenario planning in science‐centric organizations," Futures & Foresight Science, John Wiley & Sons, vol. 2(2), June.

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