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• W1918802014 abstract "The scale dependence in firm growth (smaller firms grow faster) is systematically reflected in the size distribution. This paper studies whether taxes affect the equilibrium firm size distribution in a cross-country context. The main finding is that the empirical association between firm growth and corporate tax (VAT) is positive (negative), with notable differences in the response of manufacturing firms and that of the others. We draw implications for recent debate on the impact of taxes and tax avoidance on the organization of firms in the economy." @default.
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• W1918802014 date "2010-04-01" @default.
• W1918802014 modified "2023-09-23" @default.
• W1918802014 title "Firm Size and Taxes" @default.
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