Profits Relocations Through Patent Relocations of Multinational Companies
In this project, the location of patent applications and their relocation by multinational corporations are investigated in the context of tax profit shifting: First, an original dataset is built that allows to study international patent shifting over the lifetime of a patent. Second, the causal effect of taxation on profit shifting by multinationals is identified using quasi-experiments resulting from national and international tax reforms. Furthermore, the joint input function of non-material assets is empirically tested in order to investigate the costs and benefits of profit shifting through their relocation.