TY  - JOUR
AU  - Gemmell, Norman
AU  - Kneller, Richard
AU  - McGowan, Danny
AU  - Sanz, Ismael
AU  - Sanz Sanz, José Félix
PY  - 2018
DO  - 10.1111/sjoe.12212
SN  - 0347-0520
UR  - https://hdl.handle.net/20.500.14352/19047
T2  - Scandinavian Journal of Economics
AB  - In this paper, we explore whether higher corporate tax rates, because they lower the  after-tax returns to productivity-enhancing investments, reduce the speed with which small firms converge to the productivity frontier. Using data for 11 European...
LA  - eng
M2  - 372
PB  - Wiley-Blackwell
KW  - Convergence
KW  - Firms
KW  - Productivity
KW  - Taxation
TI  - Corporate Taxation and Productivity Catch-Up: Evidence from European firms
TY  - journal article
VL  - 120
ER  -