Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms

Bilicka, Katarzyna American Economic Review 109.8, 2921-53. [2017] 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 isContinue reading “Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms”