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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

Thomas S. Neubig and Sacha Wunsch-Vincent

No 37, WIPO Economic Research Working Papers from World Intellectual Property Organization - Economics and Statistics Division

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.

Date: 2017-11
New Economics Papers: this item is included in nep-acc, nep-int and nep-ipr
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Citations: View citations in EconPapers (9)

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