By employing a firm‐level linked employer–employee dataset for Danish manufacturing firms, this paper investigates whether offshoring is complementary to, or a substitute for, research and development (R&D) activities. Offshoring is instrumented with world export supply to circumvent the inherent endogenous nature of the firm's decision to offshore. Results suggest that firms with increased offshoring do in fact tend to engage in further R&D activities at home. Moreover, they also tend to reallocate R&D resources toward product R&D, possibly at the expense of process R&D.

中文翻译：

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离岸大脑？丹麦企业制造与研发之间互补性的证据*

通过采用丹麦制造企业的企业级链接的雇主-雇员数据集，本文研究了离岸外包是否是研究与开发（R＆D）活动的补充或替代。离岸外包以全球出口供应为工具，以规避公司决定离岸的固有内生性。结果表明，离岸业务增加的公司实际上确实倾向于在国内从事进一步的研发活动。此外，他们还倾向于将R＆D资源重新分配给产品R＆D，这可能以过程R＆D为代价。