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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