English, Article, Journal or magazine article edition: Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey Gaëtan Nicodème

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Bookmark: http://trove.nla.gov.au/version/110782
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey
Author
  • Gaëtan Nicodème
Physical Description
  • preprint
Notes
  • The current debate in corporate taxation is focusing on leveling the tax playing field within the European Union for companies operating across-countries. However, tax burdens could also vary with the size of companies within the same country, raising the question whether large companies pay their share of the burden. This paper uses firm-level data for 21 European countries between 1992 and 2004. The paper finds a robust negative correlation between the number of employees and the effective tax burden of companies. This result tends to validate theories arguing that large companies may enjoy a lower tax burden. As a caveat, using total assets as size variable produces a positive relationship. This relationship is however less robust and less economically significant.
  • Corporate taxation, Effective tax rates, political power, political cost.
  • RePEc:sol:wpaper:07-001
Language
  • English
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