IDEAS home Printed from https://ideas.repec.org/a/fip/fedles/94554.html
   My bibliography  Save this article

Profit Shifting Through Intellectual Property

Author

Listed:
  • Jesse LaBelle
  • Ana Maria Santacreu

Abstract

Patent data can give us insights on profit shifting due to multinationals moving intellectual property to tax havens.

Suggested Citation

  • Jesse LaBelle & Ana Maria Santacreu, 2022. "Profit Shifting Through Intellectual Property," Economic Synopses, Federal Reserve Bank of St. Louis, issue 22, pages 1-2, July.
  • Handle: RePEc:fip:fedles:94554
    DOI: 10.20955/es.2022.22
    as

    Download full text from publisher

    File URL: https://research.stlouisfed.org/publications/economic-synopses/2022/07/29/profit-shifting-through-intellectual-property
    File Function: Full text
    Download Restriction: no

    File URL: https://files.stlouisfed.org/files/htdocs/publications/economic-synopses/2022/07/29/profit-shifting-through-intellectual-property.pdf
    File Function: Full text
    Download Restriction: no

    File URL: https://libkey.io/10.20955/es.2022.22?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Fatih Guvenen & Raymond J. Mataloni Jr. & Dylan G. Rassier & Kim J. Ruhl, 2022. "Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share," American Economic Review, American Economic Association, vol. 112(6), pages 1848-1884, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Santacreu, Ana Maria, 2024. "Comment on: “Optimal Taxation of Multinational Enterprises: A Ramsey Approach”, by Sebastian Dyrda, Guangbin Hong, and Joseph B. Steinberg," Journal of Monetary Economics, Elsevier, vol. 141(C), pages 98-100.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020. "Internal digitalization and tax-efficient decision making," ZEW Discussion Papers 20-051, ZEW - Leibniz Centre for European Economic Research.
    2. Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018. "Multinational Profit Shifting and Measures throughout Economic Accounts," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 153-205, National Bureau of Economic Research, Inc.
    3. John FitzGerald, 2020. "National Accounts for a Global Economy: The Case of Ireland," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 65-101, National Bureau of Economic Research, Inc.
    4. Franziska Hunnekes & Maximilian Konradt & Moritz Schularick & Christoph Trebesch & Julian Wingenbach, 2023. "Exportweltmeister- Germany's Foreign Investment Returns in International Comparison," IHEID Working Papers 03-2023, Economics Section, The Graduate Institute of International Studies.
    5. Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
    6. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
    7. Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez Forero, 2021. "Productivity Slowdown, Tax Havens and MNEs’ Intangibles: where is measured value creation?," Documents de recherche 21-01, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
    8. Gian Maria Milesi-Ferretti, 2024. "Many Creditors, One Large Debtor: Understanding the Buildup of Global Stock Imbalances After the Global Financial Crisis," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 72(2), pages 509-553, June.
    9. Santacreu, Ana Maria, 2024. "Comment on: “Optimal Taxation of Multinational Enterprises: A Ramsey Approach”, by Sebastian Dyrda, Guangbin Hong, and Joseph B. Steinberg," Journal of Monetary Economics, Elsevier, vol. 141(C), pages 98-100.
    10. Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2022. "Fiscal consequences of corporate tax avoidance," WIDER Working Paper Series wp-2022-97, World Institute for Development Economic Research (UNU-WIDER).
    11. 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.
    12. Economides, Philip & Nikolaishvili, Giorgi, 2023. "Measuring economic activity in the presence of superstar MNEs," Economics Letters, Elsevier, vol. 226(C).
    13. Katarzyna A. Bilicka & Michael P. Devereux & İrem Güçeri, 2024. "Tax Policy, Investment and Profit Shifting," NBER Working Papers 33132, National Bureau of Economic Research, Inc.
    14. Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023. "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers 23-036, ZEW - Leibniz Centre for European Economic Research.
    15. Bricongne, Jean-Charles & Delpeuch, Samuel & Lopez-Forero, Margarita, 2023. "Productivity slowdown and tax havens: Where is measured value creation?," Journal of International Economics, Elsevier, vol. 143(C).
    16. 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.
    17. Joana Garcia, 2024. "Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 72(4), pages 1411-1448, December.
    18. Adam Hal Spencer, 2022. "Policy Effects of International Taxation on Firm Dynamics and Capital Structure," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 89(4), pages 2149-2200.
    19. Dylan G. Rassier, 2017. "Intangible assets and transactions within multinational enterprises: implications for national economic accounts," WIPO Economic Research Working Papers 38, World Intellectual Property Organization - Economics and Statistics Division.
    20. Ian Goldin & Pantelis Koutroumpis & François Lafond & Julian Winkler, 2024. "Why Is Productivity Slowing Down?," Journal of Economic Literature, American Economic Association, vol. 62(1), pages 196-268, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fip:fedles:94554. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Scott St. Louis (email available below). General contact details of provider: https://edirc.repec.org/data/frbslus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.