@article{29019,
      author = {Wunsch-Vincent, Sacha.},
      url = {http://tind.wipo.int/record/29019},
      title = {A missing link in the analysis of global value chains :  cross-border flows of intangible assets, taxation and  related measurement implications.},
      abstract = {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.},
      doi = {https://doi.org/10.34667/tind.29019},
      recid = {29019},
      pages = {60 pages ;},
}