Is the corporation tax a barrier to productivity growth?

Desiderio Romero-Jordán (), Ismael Sanz and José Félix Sanz-Sanz ()
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Desiderio Romero-Jordán: Universidad Rey Juan Carlos
José Félix Sanz-Sanz: Universidad Complutense de Madrid

Small Business Economics, 2020, vol. 55, issue 1, No 2, 23-38

Abstract: 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) (

Keywords: SME policy; Corporation tax; Productivity growth; Small firms; L53; H25; L25; L26; L6 (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (4)

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DOI: 10.1007/s11187-019-00136-x

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