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 …

productivity improvements not within sectors but within value chains. It allows judging in a better way to what extent more or … result is that more than half of the productivity gains related to ICT capital deepening for manufactured goods are … sectoral growth in total factor productivity (TFP) in the ICT sector contributes only moderately to TFP growth in non-ICT value …