{"title":"是什么导致跨国公司对企业税收贡献的下降?","authors":"Katarzyna Bilicka","doi":"10.2139/ssrn.3714944","DOIUrl":null,"url":null,"abstract":"This paper explores reasons for declining contributions of multinational firms to corporate tax revenues. Using a population of UK firms, I show that over the period 2000 - 2014 multinationals paid a declining fraction of corporate tax revenues, while expanding in size. In 2014 over 70% of total assets reported on UK company balance sheets were held by companies that paid no tax and were part of a multinational group. Further, tax incentives for small and medium companies have increased the number and the corporate tax revenues from those companies. I analyze potential reasons for why these patterns occurred.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"What is Driving the Decline in Contributions of Multinational Firms to Corporate Tax Revenues?\",\"authors\":\"Katarzyna Bilicka\",\"doi\":\"10.2139/ssrn.3714944\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper explores reasons for declining contributions of multinational firms to corporate tax revenues. Using a population of UK firms, I show that over the period 2000 - 2014 multinationals paid a declining fraction of corporate tax revenues, while expanding in size. In 2014 over 70% of total assets reported on UK company balance sheets were held by companies that paid no tax and were part of a multinational group. Further, tax incentives for small and medium companies have increased the number and the corporate tax revenues from those companies. I analyze potential reasons for why these patterns occurred.\",\"PeriodicalId\":132443,\"journal\":{\"name\":\"European Economics: Political Economy & Public Economics eJournal\",\"volume\":\"2 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-05-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"European Economics: Political Economy & Public Economics eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3714944\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"European Economics: Political Economy & Public Economics eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3714944","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
What is Driving the Decline in Contributions of Multinational Firms to Corporate Tax Revenues?
This paper explores reasons for declining contributions of multinational firms to corporate tax revenues. Using a population of UK firms, I show that over the period 2000 - 2014 multinationals paid a declining fraction of corporate tax revenues, while expanding in size. In 2014 over 70% of total assets reported on UK company balance sheets were held by companies that paid no tax and were part of a multinational group. Further, tax incentives for small and medium companies have increased the number and the corporate tax revenues from those companies. I analyze potential reasons for why these patterns occurred.