国际技术许可、知识产权与避税天堂
International Technology Licensing, Intellectual Property Rights, and Tax Havens
Review of Economics and Statistics · 2023 · [{"name": "Ana María Santacreu", "affiliation": ["Federal Reserve Bank of St. Louis"]}]
中文摘要
本文利用1996—2012年50个国家的数据，研究国际技术许可的决定因素。一个多国创新模型推导出关于特许权使用费支付的动态结构引力方程，该方程是基本面因素的函数，这些基本面因素包括知识产权保护不完善以及企业税收差异。该引力方程采用非线性方法进行估计。模型中的基本面因素解释了特许权使用费支付约60%的变异。定量分析揭示了全球税收改革对国际技术许可和创新的影响。研究发现凸显了税收在塑造跨境技术流动中的作用，以及利润转移带来的后果。
Abstract
Abstract This article investigates the determinants of international technology licensing using data for 50 countries during 1996–2012. A multicountry model of innovation yields a dynamic structural gravity equation for royalty payments as a function of fundamentals, including imperfect intellectual property protection and differences in corporate taxation. The gravity equation is estimated with nonlinear methods. My model’s fundamentals account for about 60% of the variation in royalty payments. A quantitative analysis sheds light on the impact of global taxation reforms on international technology licensing and innovation. The findings highlight the role of taxation in shaping cross-border technology flows and the consequences of profit-shifting.