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The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad

John Mutti, Harry Grubert

Chapter in NBER book International Trade in Services and Intangibles in the Era of Globalization (2009), Marshall Reinsdorf and Matthew J. Slaughter, editors (p. 111 - 137)
Conference held April 28-29, 2006
Published in May 2009 by University of Chicago Press
© 2009 by the National Bureau of Economic Research
in NBER Book Series Studies in Income and Wealth

This paper is available as PDF (251 K) or via email

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This chapter first appeared as NBER working paper w13248, The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad, John H. Mutti, Harry Grubert
 
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