Arbeitspapier
Corporate taxation and location of intangible assets: Patents vs. trademarks
Numerous empirical studies have analysed the influence of corporate taxation on the location of intangible assets within a company group. However, the previous literature has rather focused on studying the impact of taxation on patent location choices assuming that these assets represent the rest of intangibles as well. This paper complements previous studies by estimating and comparing the tax elasticities of two different types of intangibles - patents and trademarks. We employ data on European and US patent and trademark applications in the period of 1996-2012 and estimate a multinomial logit model that incorporates various observed and unobserved factors of the intangible's location choice. According to our main findings, trademarks are more sensitive to changes in taxation as compared to patents. This implies that firms use trademarks more eagerly for tax planning purposes than patents.
- Language
-
Englisch
- Bibliographic citation
-
Series: ZEW Discussion Papers ; No. 16-015
- Classification
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Multinational Firms; International Business
Tax Evasion and Avoidance
- Subject
-
intangible assets
patent
trademark
tax planning
corporate taxation
- Event
-
Geistige Schöpfung
- (who)
-
Dudar, Olena
Voget, Johannes
- Event
-
Veröffentlichung
- (who)
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
- (where)
-
Mannheim
- (when)
-
2016
- Handle
- URN
-
urn:nbn:de:bsz:180-madoc-407057
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Dudar, Olena
- Voget, Johannes
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
Time of origin
- 2016
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