{"id":44012,"date":"2019-01-16T07:10:55","date_gmt":"2019-01-16T07:10:55","guid":{"rendered":"https:\/\/www.taxresearch.org.uk\/Blog\/?p=44012"},"modified":"2019-01-16T07:10:56","modified_gmt":"2019-01-16T07:10:56","slug":"are-countries-really-recovering-most-of-the-corporation-tax-that-they-expect-to-get","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2019\/01\/16\/are-countries-really-recovering-most-of-the-corporation-tax-that-they-expect-to-get\/","title":{"rendered":"Are countries really recovering most of the corporation tax that they expect to get?"},"content":{"rendered":"

The OECD has published new data on corporation tax<\/a>, acknowledging, as much of my recent\u00a0research has found, that a great deal of that available to researchers is extremely poor. I welcome the move, but have not had a chance to test this data as yet.<\/p>\n

One\u00a0thing I can show is this table on headline and effective tax rates in 2017:<\/p>\n

\"\"<\/a><\/p>\n

I have not done correlations\u00a0or anything so sophisticated as yet on this data. What is, however, clear is that headline and effective\u00a0tax rates in many countries are quite similar. I cut the chart off at the UK, by the way: it was already getting to be quite small. There are, of course, places with lower rates.<\/p>\n

It also happens that I am also finding this outcome right now in the research I am doing.<\/p>\n

I would stress, that this probably relates to large companies, in the main. Data is harder to find on smaller companies as accounts are hard to locate.<\/p>\n

And I would also stress that this does not preclude profit shifting. Tax avoidance can exist despite this suggestion.<\/p>\n

But if it is true what it does suggest is that many countries are recovering most of the tax they expect from their tax rate. And that is a claim that does need further consideration. I leave it on the table.<\/p>\n","protected":false},"excerpt":{"rendered":"

The OECD has published new data on corporation tax, acknowledging, as much of my recent\u00a0research has found, that a great deal of that available to
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