Corporate taxation and productivity catch-up: evidence from European firms
This paper explores whether higher corporate tax rates reduce the speed with which small firms converge to the productivity frontier by lowering the after-tax returns to productivity-enhancing investments. Using data for 11 European countries we find evidence that their productivity catch-up is slow...
| Main Authors: | , , , , |
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| Format: | Article |
| Published: |
Wiley
2016
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| Subjects: | |
| Online Access: | https://eprints.nottingham.ac.uk/32941/ |