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Is the corporation tax a barrier to productivity growth?

Author

Listed:
  • Desiderio Romero-Jordán

    (Universidad Rey Juan Carlos)

  • Ismael Sanz-Labrador

    (Universidad Rey Juan Carlos)

  • José Félix Sanz-Sanz

    (Universidad Complutense de Madrid)

Abstract

Evidence shows that size matters in terms of productivity. Within this literature, this paper analyses whether corporation tax penalises the productivity growth of smaller enterprises (SEs) (

Suggested Citation

  • Desiderio Romero-Jordán & Ismael Sanz-Labrador & José Félix Sanz-Sanz, 2020. "Is the corporation tax a barrier to productivity growth?," Small Business Economics, Springer, vol. 55(1), pages 23-38, June.
    • Handle: RePEc:kap:sbusec:v:55:y:2020:i:1:d:10.1007_s11187-019-00136-x
    DOI: 10.1007/s11187-019-00136-x
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    Cited by:

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    3. Karolis Matikonis & Matthew Gobey, 2024. "Small Business Property Tax Reductions and Firm Productivity," Small Business Economics, Springer, vol. 62(1), pages 307-324, January.

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