Romero-Jordán, DesiderioSanz-Labrador, IsmaelSanz Sanz, José Félix2023-06-162023-06-162020-01-310921-898X10.1007/s11187-019-00136-xhttps://hdl.handle.net/20.500.14352/6342Evidence 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.engjournal articlehttps://link-springer-com.bucm.idm.oclc.org/content/pdf/10.1007%2Fs11187-019-00136-x.pdfrestricted accessL53H25L25L26L6SME policyCorporation taxProductivity growthSmall firms.EmpresasHacienda Pública5311 Organización y Dirección de Empresas5301 Política Fiscal y Hacienda Publica Nacionales