My da|ra Login

Detailed view

metadata language: English

Replication data for: Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms

Version
1
Resource Type
Dataset
Creator
  • Bilicka, Katarzyna Anna
Publication Date
2019-08-01
Description
  • Abstract

    In this paper, I use confidential UK corporate tax returns data to explore whether there are systematic differences in the amount of taxable profits that multinational and domestic companies report. I find that the ratio of taxable profits to total assets reported by foreign multinational subsidiaries is one-half that of comparable domestic standalones. The majority of the difference is attributable to the fact that a higher proportion of foreign multinational subsidiaries report zero taxable profits. I document how the estimated difference is related to profit shifting and show that using accounting data leads to much smaller estimates of the difference.
Availability
Download
Relations
  • Is supplement to
    DOI: 10.1257/aer.20180496 (Text)
Publications
  • Bilicka, Katarzyna Anna. “Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms.” American Economic Review 109, no. 8 (August 2019): 2921–53. https://doi.org/10.1257/aer.20180496.
    • ID: 10.1257/aer.20180496 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-12-07

Bilicka, Katarzyna Anna (2019): Replication data for: Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E116211V1