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Inventors in tax havens

Ro, Helene Merrild; Langli, Jørgen
Master thesis
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URI
https://hdl.handle.net/11250/2681044
Date
2020
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  • Master Thesis [4656]
Abstract
The aim of this thesis is to examine to which extent inventors engage in tax havens, as well as

the characteristics of the inventors engaged in tax haven compared to the average inventor.

Inventors are behind the innovations that drive economic growth and technological

development. However, the patents they create can be used to shift income to tax havens. This

study examines whether inventors are overrepresented in tax haven, compared to their

representation in the general population. In addition, examining characteristics of inventors that

use tax havens can enlighten which type of inventors seek engagement in tax havens.

Our empirical methodology consists of matching names in the PATSTAT register with names

of shell company owners in the Offshore Leaks. Identification of inventors in the Offshore

Leaks reveals that inventors are overrepresented in tax havens. This is especially prominent in

East Asian countries. Inventors who engage in tax havens are more productive than the average

inventor and there is a higher share of inventors in the field of electrical engineering in tax

havens than on average. We find indications of inventors collaborating with their employer to

engage in tax havens due to their higher share of corporate and public institution patents

compare to independent individual patents compared to the average inventor.

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