We investigate the effect of international differences in corporate taxation on the realization of productivity gains … thus mitigate the resulting productivity improvement. Using firm-level data on inputs and outputs of production as well as … of two merging firms reduces the subsequent total factor productivity gain by 4.5%. This effect is less pronounced when …

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 …

We investigate how changes in firm productivity after M&As are affected by differences in profit taxation between the … M&A and thus inhibit the realization of productivity improvements. Using firm-level data on inputs and outputs of … reduces the subsequent total factor productivity gain. This effect is less pronounced when firms can use international profit …

This paper quantifies the impact of effective corporate tax rates on aggregate total factor productivity (TFP). Using …

This study examines the relation between corporate tax avoidance and firm-level productivity. Using a sample of U ….S.-listed firms from 1994 to 2017, we show that, ceteris paribus, greater tax avoidance leads to increased productivity. Consistent … productivity is more sensitive to tax avoidance when firms exhibit high knowledge capital intensity. Supplemental analysis shows …

corporate taxes on productivity and investment. Applying a differences-in-differences estimation strategy which exploits … effect on productivity at the firm level. The effect is negative across firms of different size and age classes except for …. This may partly explain the negative productivity effects of corporate taxes if new capital goods embody technological …

total factor productivity (TFP) of incumbent plants in the same county. We use the location rankings of profit … counties. This indicates that the ultimate effect on profits is smaller than the direct increase in productivity …

Development Fund (ERDF) aimed at direct investments in R&D is associated with improvement of firms’ productivity in a region …