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The Relationship Between Effective Tax Rate and Firm Size: Evidence From a Large Panel of UK Firms

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  • Epameinondas Katsikas

    (University of Kent, UK)

  • Dimitrios Koufopoulos

    (University of London, UK)

  • Jacob Lewis

    (Business School, Durham University, UK)

Abstract

The current research studies firm size and other determinants of effective tax rates for UK companies operating in the wholesale and retail trade sector. A panel of 784 companies from the BvD Company Independence Indicator (BvD's FAME database) is studied over the six-year period 2008-2013. The research approach is unique in terms of the comprehensive data it is using as it is large panel data and it involves finance and accounting analytics. The analysis shows that size and profitability were significant factors affecting the average effective tax rates of companies in the wholesale and retail trade sector.

Suggested Citation

  • Epameinondas Katsikas & Dimitrios Koufopoulos & Jacob Lewis, 2020. "The Relationship Between Effective Tax Rate and Firm Size: Evidence From a Large Panel of UK Firms," International Journal of Corporate Finance and Accounting (IJCFA), IGI Global, vol. 7(2), pages 37-61, July.
    • Handle: RePEc:igg:jcfa00:v:7:y:2020:i:2:p:37-61
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