Corporate taxes and the location of intangible assets within multinational firms

By M. Dischinger, Nadine Riedel. 2011

436 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/b1c7549436ddc28fed3163e30698ee72282e2548

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Citations in the corpus

Multinational Firms and Tax Havens (2016, neutral): “Egger et al. (2010) compare the debt-to-asset ratios of domestically and foreign-owned European firms and identify a gap in the ratios systematically related to corporate tax rates.”
Corporate Taxation and the Choice of Patent Location within Multinational Firms (2012, positive): “Dischinger and Riedel (2008) find that the corporate tax rate exerts a negative effect on the size of intangible property assets, as reported on company balance sheets.”
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014, positive): “Grubert (2012) uses a panel of tax returns for 754 US MNCs over 1996-2004 to analyze changes over time in income shifting. His analysis suggests that the share of US MNCs’ income that is reported abroad has grown over this period. In itself, this is not a surprise given growing global activity, but ”
Patent Boxes Design, Patents Location and Local R&D (2015, background): “A negative relationship between the level of the corporate income tax rate and both the amount of a firm's intangible assets and patents has been documented by Dischinger and Riedel (2011), Ernst and Spengel (2011), Karkinsky and Riedel (2012), Böhm et al.”
The role of headquarters in multinational profit shifting strategies (2014, background): “vereux and Mani, 2007; Buettner and Wamser, 2007; Dischinger and Riedel, 2010 ).”
What is Real and What is Not in the Global FDI Network? (2019, positive): “When information on inward FDI is not available, which is notably the case for many important offshore centers, we provide estimates based on mirror data: the Cayman Islands does not report inward FDI from Canada (or any other economies); however, Canada reports outward FDI to the the Cayman Islands”
The determinants of tax haven FDI (2016, background): “Dischinger and Riedel (2011) using panel data on European MNEs, find that the lower the corporate tax rate in a subsidiaries location, the higher the level of intangible assets.”
Intellectual property box regimes: effective tax rates and tax policy considerations (2013, background): “Recent empirical results show that European firms’ intangible assets are more likely to be held in low-tax subsidiaries than tangible assets (Dischinger and Riedel (2011)) and that the location of patents is responsive to corporate income tax (Griffith et al. (2014)).”
Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019, neutral): “These assets play a large role in profit shifting, since it is relatively easy for companies to locate them in lower tax jurisdictions (Grubert (2003) and Dischinger and Riedel (2011)).”
Ownership of intellectual property and corporate taxation (2014, background): “Most closely related, Dischinger and Riedel (2011) and Karkinsky and Riedel (2012) estimate the relationship between corporate tax and, respectively, the quantity of intangible assets and the number of patent applications made by subsidiaries located in each of a number of European countries.”