RT Journal Article
T1 Is the corporation tax a barrier to productivity growth?
A1 Romero-Jordán, Desiderio
A1 Sanz-Labrador, Ismael
A1 Sanz Sanz, José Félix
AB 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) (< 20 workers). For this purpose, we use a sample of Spanish manufacturing companies for the period 1996 to 2009. Results show that corporation tax has a negative effect upon productivity growth in companies with the greatest profitability, whether large or small. However, in relative terms, this barrier is greater for SEs. The results therefore show that corporation tax prevents the SMEs in Spain from improving their low productivity.
PB Springer
SN 0921-898X
YR 2020
FD 2020-01-31
LK https://hdl.handle.net/20.500.14352/6342
UL https://hdl.handle.net/20.500.14352/6342
LA eng
DS Docta Complutense
RD 28 abr 2024