Corporate Taxation and United Kingdom Firm Productivity, 1995-2008

UKDA study number:7162

Principal Investigator

Kneller, R.
University of Nottingham. Department of Economics

Sponsor

Economic and Social Research Council

Distributed by

UK Data Archive, University of Essex, Colchester.

November 2012

Bibliographic Citation

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Kneller, R., Corporate Taxation and United Kingdom Firm Productivity, 1995-2008 [computer file]. Colchester, Essex: UK Data Archive [distributor], November 2012. SN: 7162 , http://dx.doi.org/10.5255/UKDA-SN-7162-1

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Copyright:
R. Kneller and Bureau van Dijk (FAME database)

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7162 . Corporate Taxation and United Kingdom Firm Productivity, 1995-2008

Depositor:

Kneller, R. , University of Nottingham. Department of Economics

Principal Investigator:

Kneller, R. , University of Nottingham. Department of Economics

Sponsor:

Economic and Social Research Council
Grant Number: RES-194-23-0003

Other Acknowledgements:

Dr. Danny McGowan

Abstract:

The purpose of this project was to consider differences in the reaction of businesses to the same tax change, including the effect of financial constraints on firms, and the drivers of productivity growth for service sector firms. It combined United Kingdom data with that for other European countries, thereby allowing use of the best available techniques to answer some key questions and deliver relevant evidence for the UK.

Further information may be found on the ESRC Effects of Taxation on Heterogeneous Firms: Micro Level Evidence Across Europe award page.

Main Topics:

The data are estimates of total factor productivity (estimated using the Levinsohn-Petrin method) for UK firms over the period 1995 to 2008. There are 8,001 firms giving a total sample of 31,927 observations. The data were constructed as a retrospective sampling of the balance sheet data deposited at Companies House and accessed through the Financial Analysis Made Easy (FAME) database (produced by Bureau Van Dijk).

The sampling weights (not included) were taken from the OECD Structural and Demographic Business Database for 2003. The data are representative of the size-distribution within each industry and across industries. The industry composition covers the manufacturing and services sectors (NACE 15-93) (NACE is derived from the French title 'Nomenclature generale des Activites economiques dans les Communautes Europeennes' and is the acronym used to cover statistical classification of economic activities in the European Community). The corporate tax data are the statutory corporate tax rate for the UK.

Along with a firm, industry (NACE) and year indicator the data include a measure of total factor productivity (TFP); TFP growth; the level of TFP relative to the industry frontier (measured by the TFP of the firm at the 95th percentile of TFP in each year) and employment.

Coverage:

Time Period Covered: 1995 - 2008
Country: United Kingdom
Spatial Units: Countries
Observation Units: Institutions/organisations
Kind of Data: Individual (micro) level

Universe Sampled:

Location of Units of Observation: National
Population: Manufacturing and service sector firms in the UK, 1995-2008.

Methodology:

Time Dimensions: Cross-sectional (one-time) study
The data form a time-series.
Sampling Procedures: Random sampling from Financial Analysis Made Easy (FAME) database, produced by Bureau Van Dijk)
Number of Units: 8,001 firms
Method of Data Collection: Compilation or synthesis of existing material
Weighting: Sampling weights not included; see Main Topics section.

Language(s) of Written Materials:

Study Description: English
Study Documentation: English

Access:

Access Conditions: The depositor has specified that registration is required. Available to all registered users. The depositor may be informed about usage.
Availability: ESDS Access and Preservation, UK Data Archive
Contact: Help desk: help@esds.ac.uk

Date of First Release:

28 November 2012

Copyright:

R. Kneller and Bureau van Dijk (FAME database)

File last updated:

28 November 2012