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Do Large Companies Have Lower Effective Corporate Tax Rates? A European Survey

  • Gaëtan Nicodème

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.

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File URL: https://dipot.ulb.ac.be/dspace/bitstream/2013/53920/1/RePEc_sol_wpaper_07-001.pdf
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Paper provided by ULB -- Universite Libre de Bruxelles in its series Working Papers CEB with number 07-001.RS.

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Length: 33 p.
Date of creation: 2007
Date of revision:
Publication status: Published by:
Handle: RePEc:sol:wpaper:07-001
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