Table 3.

Firm characteristics by group

	HM firms (n = 9)		Control group (n = 31)		Total sample (n = 40)		Comparisons
	n	%	n	%	n	%	p (χ2)	p (U)
No. of tax jurisdictions							0.435	0.124
2–5	4	44.4	7	22.6	11	27.5
6–10	3	33.3	11	35.5	14	35.0
11–20	0	0.0	2	6.5	2	5.0
>21	1	11.1	10	32.3	11	27.5
No answer	1	11.1	1	3.2	2	5.0
Firm sales in Austria (million euro)							0.788	0.746
0.7–10	0	0.0	2	6.5	2	5.0
10–40	0	0.0	1	3.2	1	2.5
40–250	3	33.3	6	19.4	9	22.5
250–1000	1	11.1	9	29.0	10	25.0
>1000	4	44.4	11	35.5	15	37.5
No answer	1	11.1	2	6.5	3	7.5
Publicly listed on the stock market							0.669	–
Yes	4	44.4	18	58.1	22	55.0
No	3	33.3	9	29.0	12	33.0
No answer	2	22.2	4	12.9	6	15.0
Company part of a group							0.397	–
Yes, an Austrian group only	0	0.0	1	3.2	1	2.5
Yes, an international group	7	77.8	28	90.3	35	87.5
No	2	22.2	2	6.5	4	10.0
Worldwide group sales (million euro)							0.355	0.593
0.7–10	0	0.0	1	3.2	1	2.5
40–250	0	0.0	1	3.2	1	2.5
250–1000	0	0.0	2	6.5	2	5.0
>1000	5	55.6	23	74.2	28	70.0
No answer	4	44.4	4	13.0	8	20.0
Residence of group parent							0.863	–
Austria	3	33.3	14	45.2	17	42.5
Germany	2	22.2	5	16.1	7	17.5
Switzerland	0	0.0	1	3.2	1	2.5
United Kingdom	1	11.1	1	3.2	2	5.0
United States	0	0.0	2	6.5	2	5.0
No answer	3	33.3	8	25.8	11	27.5

This table shows participants’ responses to questions regarding their firms’ characteristics and results from χ²- and U‑tests. “No answer” is included in χ²-tests because it was provided as an answer option and chosen by a non-trivial number of participants. The comparison column shows p-values of exact χ²-tests, which test whether the distribution of answer frequencies is independent of the group, and of U‑tests when applicable.