| dc.description.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. | en_US |
