A Missing Link In The Analysis Of Global Value Chains Cross Border Flows Of Intangible Assets Taxation And Related Measurement Implications
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A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications
Author: World Intellectual Property Organization
language: en
Publisher: WIPO
Release Date: 2017
Understanding cross-border flows of disembodied knowledge, often associated with intellectual property (IP), is essential to analyzing how modern economies operate. This paper documents how available data to document these IP flows are distorted by various factors, including tax planning by multinational enterprises. It finds that tax-induced mismeasurement could be more than 35%, and greater for individual countries particularly high-tax-rate countries.
War Refugees and the Labour Market
This book addresses the complex socioeconomic situation in the Polish-Ukrainian borderland, in the context of the labour market, following Russia’s invasion of Ukraine. It analyses and assesses the measures which influence the process of Ukrainian war refugees’ adaptation to the Polish labour market, surveying the engagement of local actors, such as employers, labour market institutions and nongovernmental organisations. It examines the impact of the refugee crisis on this market, as well as mobilisation of various groups of actors in order to support this specific group of migrants in adapting to life in Poland. The authors argue that this phenomenon of the migration of war refugees confirms the thesis that political instability can be a factor in pushing people abroad as equally important as inequalities in prosperity. The book identifies the characteristic features of the stream of war refugees from Ukraine as a category of cross-border flows. Before the Russian attack, the influx of Ukrainians to Poland was due mainly to economic pressures, whereas, after the outbreak of war, Ukrainians’ motivation to cross the border with Poland as well as the structure of this migration stream have radically changed. The book offers in-depth insight into the development of borderland regions, and especially the cross-border labour market as a specific element of the borderland economic ecosystem. It highlights the positive outcomes of the migration crisis, which will serve as examples of best practice for other regions in Europe. This book will be of interest to scholars, researchers and policymakers concerned with regional development, including contact regions, as well as cross-border flows, the labour market and migration.
Edith Penrose’s Legacy
Edith Penrose is best known for The Theory of the Growth of the Firm, originally published in 1959, but she made major contributions in other fields, including patents, the oil industry, and development economics. This book explores her work and legacy, not just on economics – she was the founding Head of Department of Economics at SOAS University of London - but also on the related fields of management and political economy where her contribution has had significant impact. Penrose challenged the conventional wisdom of economics by opening up the ‘black box’ view of the firm to explore what goes on inside, in particular how resources are managed and renewed to influence growth and innovation. Her analysis was cognisant of the wider political economy context in which firms operate, recognising the different impact of large international firms on developing and developed countries. Penrose’s work has shaped modern theories of strategic management including the resource-based view of the firm and the dynamic capabilities approach. The chapters in this volume, from leading economists and management scholars, cover a range of topics including innovation, collaboration between firms and universities, and the practice and consequences of share buy-backs, highlighting the value of a Penrosian perspective and the extent of her legacy. This book will be relevant to students and scholars of economics, management, and political economy. This book was originally published as a special issue of International Review of Applied Economics.