{"id":"https://openalex.org/W2141892516","doi":"https://doi.org/10.1111/j.1475-4991.2010.00385.x","title":"MEASURING THE LOCATION OF PRODUCTION IN A WORLD OF INTANGIBLE PRODUCTIVE ASSETS, FDI, AND INTRAFIRM TRADE","display_name":"MEASURING THE LOCATION OF PRODUCTION IN A WORLD OF INTANGIBLE PRODUCTIVE ASSETS, FDI, AND INTRAFIRM TRADE","publication_year":2010,"publication_date":"2010-03-30","ids":{"openalex":"https://openalex.org/W2141892516","doi":"https://doi.org/10.1111/j.1475-4991.2010.00385.x","mag":"2141892516"},"language":"en","primary_location":{"id":"doi:10.1111/j.1475-4991.2010.00385.x","doi":"https://doi.org/10.1111/j.1475-4991.2010.00385.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1475-4991.2010.00385.x","pdf_url":null,"source":{"id":"https://openalex.org/S174413665","display_name":"Review of Income and Wealth","issn_l":"0034-6586","issn":["0034-6586","1475-4991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Income and Wealth","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026289219","display_name":"Robert E. Lipsey","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I111455621","display_name":"Queens College, CUNY","ror":"https://ror.org/03v8adn41","country_code":"US","type":"education","lineage":["https://openalex.org/I111455621"]},{"id":"https://openalex.org/I121847817","display_name":"The Graduate Center, CUNY","ror":"https://ror.org/00awd9g61","country_code":"US","type":"education","lineage":["https://openalex.org/I121847817"]},{"id":"https://openalex.org/I1321305853","display_name":"National Bureau of Economic Research","ror":"https://ror.org/04grmx538","country_code":"US","type":"nonprofit","lineage":["https://openalex.org/I1321305853"]},{"id":"https://openalex.org/I174216632","display_name":"City University of New York","ror":"https://ror.org/00453a208","country_code":"US","type":"education","lineage":["https://openalex.org/I174216632"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Robert E. Lipsey","raw_affiliation_strings":["National Bureau of Economic Research, and Queens College and the Graduate Center, City University of New York"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"National Bureau of Economic Research, and Queens College and the Graduate Center, City University of New York","institution_ids":["https://openalex.org/I111455621","https://openalex.org/I121847817","https://openalex.org/I1321305853","https://openalex.org/I174216632"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5026289219"],"corresponding_institution_ids":["https://openalex.org/I111455621","https://openalex.org/I121847817","https://openalex.org/I1321305853","https://openalex.org/I174216632"],"apc_list":{"value":3300,"currency":"USD","value_usd":3300},"apc_paid":null,"fwci":7.8367,"has_fulltext":false,"cited_by_count":66,"citation_normalized_percentile":{"value":0.97113769,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"56","issue":"s1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9423999786376953,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9423999786376953,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10128","display_name":"Global trade and economics","score":0.021199999377131462,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0142000000923872,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/location-of-production","display_name":"location of production","score":0.8920000195503235},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.7379999756813049},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.9750000238418579},{"id":"https://openalex.org/keywords/intra-firm-trade","display_name":"intra-firm trade","score":0.9049999713897705},{"id":"https://openalex.org/keywords/tax-havens","display_name":"tax havens","score":0.753000020980835},{"id":"https://openalex.org/keywords/value-added","display_name":"value added","score":0.45399999618530273},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.37700000405311584},{"id":"https://openalex.org/keywords/accounting-measures","display_name":"accounting measures","score":0.375}],"concepts":[{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.7958506345748901},{"id":"https://openalex.org/C2777003408","wikidata":"https://www.wikidata.org/wiki/Q5419252","display_name":"Exaggeration","level":2,"score":0.7737934589385986},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.7511614561080933},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.506555438041687},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5063730478286743},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4580499231815338},{"id":"https://openalex.org/C153693270","wikidata":"https://www.wikidata.org/wiki/Q194980","display_name":"Intangible good","level":2,"score":0.4548493027687073},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.3802873194217682},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.33658528327941895},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3240966796875},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.2129841446876526},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.17887559533119202},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C118552586","wikidata":"https://www.wikidata.org/wiki/Q7867","display_name":"Psychiatry","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1111/j.1475-4991.2010.00385.x","doi":"https://doi.org/10.1111/j.1475-4991.2010.00385.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1475-4991.2010.00385.x","pdf_url":null,"source":{"id":"https://openalex.org/S174413665","display_name":"Review of Income and Wealth","issn_l":"0034-6586","issn":["0034-6586","1475-4991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-2","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Income and Wealth","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:nbr:nberwo:14121","doi":null,"is_oa":false,"landing_page_url":"http://www.nber.org/papers/w14121.pdf","pdf_url":"http://www.nber.org/papers/w14121.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-016909329","doi":null,"is_oa":false,"landing_page_url":"http://papers.nber.org/papers/w14121.pdf","pdf_url":"http://papers.nber.org/papers/w14121.pdf","source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"text"},{"id":"pmh:oai:RePEc:bla:revinw:v:56:y:2010:i:s1:p:s99-s110","doi":null,"is_oa":false,"landing_page_url":"http://www.blackwell-synergy.com/links/doi/10.1111/j.1475-4991.2010.00385.x","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.4000000059604645}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":16,"referenced_works":["https://openalex.org/W1581987927","https://openalex.org/W1592936332","https://openalex.org/W1593433111","https://openalex.org/W2107793821","https://openalex.org/W2119145340","https://openalex.org/W2135104240","https://openalex.org/W2141119353","https://openalex.org/W2143616263","https://openalex.org/W2325387319","https://openalex.org/W2915894633","https://openalex.org/W2916097721","https://openalex.org/W2916601624","https://openalex.org/W3123920668","https://openalex.org/W3123957352","https://openalex.org/W4246572388","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W7098797879","https://openalex.org/W7098833044","https://openalex.org/W7100834710","https://openalex.org/W1590966419","https://openalex.org/W3210323180","https://openalex.org/W2143616263","https://openalex.org/W3173296472","https://openalex.org/W2091702139","https://openalex.org/W3122086201","https://openalex.org/W3122148677"],"abstract_inverted_index":{"As":[0],"production":[1,13,120],"comes":[2],"to":[3,92,105],"depend":[4],"more":[5],"on":[6,127],"intangible":[7],"productive":[8],"assets,":[9],"the":[10,25,41,54,61,81,101,117,124],"location":[11,38,51,62,118],"of":[12,49,60,63,83,96,103,109,119],"by":[14,40,131],"multinational":[15],"firms":[16],"becomes":[17],"increasingly":[18],"ambiguous.":[19],"The":[20,47],"reason":[21],"is":[22,68],"that,":[23],"within":[24],"firm,":[26],"these":[27,50],"assets":[28],"have":[29],"no":[30],"clear":[31],"geographical":[32],"location,":[33],"but":[34],"only":[35],"a":[36,76],"nominal":[37],"determined":[39],"firm's":[42],"tax":[43,58,78],"or":[44],"legal":[45],"strategies.":[46],"effects":[48],"ambiguities,":[52],"and":[53,100],"resulting":[55],"distortions":[56],"for":[57,71,115],"reasons":[59],"production,":[64],"are":[65,134],"described.":[66,135],"It":[67],"estimated":[69],"that":[70,121],"U.S.":[72],"firms'":[73],"affiliates":[74],"in":[75,86,90],"few":[77],"havens":[79],"alone,":[80],"exaggeration":[82,102],"value":[84],"added":[85],"those":[87],"locations":[88],"amounted,":[89],"2005,":[91],"about":[93,106],"4":[94],"percent":[95,108],"worldwide":[97,110],"affiliate":[98,111],"sales,":[99],"sales":[104],"10":[107],"sales.":[112],"Some":[113],"possibilities":[114],"estimating":[116],"could":[122],"supersede":[123],"present":[125],"dependence":[126],"accounting":[128],"measures":[129],"distorted":[130],"tax\u2010saving":[132],"policies":[133]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":8},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":11},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
