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20 May 2014

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Hi,
Interesting blog, thank you. I remember reading a report at university some 12 years ago(!) that the use of HMT published data to attribute geographical fiscal contributions is something of a red herring.

This is because many firms across the UK generate tax from several regions- but because accounts are submitted through their Head Office (disproportionately based in London), then their combined tax revenue is mistakenly believed to come from there.

Does HMT data now account for this? Or does the data still suffer from this distortion?

regards
Barry

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