Corporate taxation and productivity catch-up: evidence from European firms

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...

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Bibliographic Details
Main Authors: Gemmell, Norman, Kneller, Richard, McGowan, Danny, Sanz, Ismael, Sanz-Sanz, José F.
Format: Article
Published: Wiley 2016
Subjects:
Productivity; taxation; convergence
Online Access:https://eprints.nottingham.ac.uk/32941/

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