| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w21024 |
| 来源ID | Working Paper 21024 |
| Taxation and the International Mobility of Inventors | |
| Ufuk Akcigit; Salomé Baslandze; Stefanie Stantcheva | |
| 发表日期 | 2015-03-16 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | This paper studies the effect of top tax rates on inventors' international mobility since 1977. We put special emphasis on “superstar” inventors, those with the most abundant and most valuable patents. We use panel data on inventors from the United States and European Patent Offices to track inventors' locations over time and combine it with international effective top tax rate data. We construct a detailed set of proxies for inventors' counterfactual incomes in each possible destination country including, among others, measures of patent quality and technological fit with each potential destination. Exploiting the differential impact of changes in the top tax rate on inventors of different qualities, we find that superstar top 1% inventors are significantly affected by top tax rates when deciding where to locate. The elasticity to the net-of-tax rate of the number of domestic superstar inventors is relatively small, around 0.03, while the elasticity of the number of foreign superstar inventors is around 1. Inventors who work in multinational companies are more likely to take advantage of tax differentials. On the other hand, if the company of an inventor has a higher share of its research activity in a given country, the inventor is less sensitive to the tax rate in that country. |
| 主题 | International Economics ; International Factor Mobility ; Public Economics ; Taxation ; Labor Economics ; Unemployment and Immigration ; Development and Growth ; Innovation and R& ; D |
| URL | https://www.nber.org/papers/w21024 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/578697 |
| 推荐引用方式 GB/T 7714 | Ufuk Akcigit,Salomé Baslandze,Stefanie Stantcheva. Taxation and the International Mobility of Inventors. 2015. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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