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Corporate Taxation and Productivity Catch-Up: Evidence from European firms

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dc.contributor.author Gemmell, Norman
dc.contributor.author Kneller, Richard
dc.contributor.author McGowan, Danny
dc.contributor.author Sanz, Ismael
dc.contributor.author Sanz-Sanz, José F.
dc.date.accessioned 2013-04-11T07:03:04Z
dc.date.accessioned 2022-07-05T02:45:57Z
dc.date.available 2013-04-11T07:03:04Z
dc.date.available 2022-07-05T02:45:57Z
dc.date.copyright 2013
dc.date.issued 2013
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18770
dc.description.abstract Firms that lie far behind the technological frontier have the most to gain from imitating the technology or management practices of others. That some firms converge relatively slowly to the productivity frontier suggests the existence of factors that cause them to underinvest in their productivity. In this paper we explore how far higher rates of corporate taxation affect firm productivity convergence by reducing the after tax returns to productivity enhancing investments for small firms. Using data for 11 European countries we find evidence for such an effect; productivity growth in small firms is slower the higher are corporate tax rates. Our results are robust to the use of instrumental variable and panel data techniques with quantitatively similar effects found from a natural experiment following the German tax reforms in 2001. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Papers in Public FInance en_NZ
dc.subject Productivity en_NZ
dc.subject taxation en_NZ
dc.subject convergence en_NZ
dc.title Corporate Taxation and Productivity Catch-Up: Evidence from European firms en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.subject.marsden 150314 Small Business Management en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ
dc.rights.rightsholder http://www.victoria.ac.nz/sacl en_NZ

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