The paper examines the effect of dividend taxation on employment and productivity. I exploit a dividend tax cut of 10 … information on employees and their wages, I find that, consistent with theory, cash-constrained firms increase productivity by 3 … and, thus, in substantially lower productivity …

&D and firm productivity, whereas tax policy has a negative distortionary effect on TFP. Second, firms with greater export …This paper examines the direct effects of corporate tax on firm productivity along with the interaction effects of tax … policy and R&D activity on productivity at firm level for over 13,062 firms during 2004-2011. Our main findings are first …