Fiscal incentives and firm performance : evidence from the Dominican Republic / Alessandra Amendola, Marinella Boccia, Gianluca Mele, Luca Sensini
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: World Bank E-Library Archive | Policy research working paper ; 8382Publisher: Washington, D.C. : World Bank Group, Macroeconomics, Trade and Investment Global Practice, March 2018Description: 1 Online-Ressource (circa 23 Seiten) : IllustrationenSubject(s): Genre/Form: Additional physical formats: Erscheint auch als: Fiscal Incentives and Firm Performance: Evidence from the Dominican Republic. Druck-Ausgabe Washington, D.C : The World Bank, 2018DOI: DOI: 10.1596/1813-9450-8382Online resources: Summary: This paper evaluates the impact of fiscal incentives on firm performance in the Dominican Republic. In recent years, the Dominican government has approved several new corporate tax benefits. While the literature on value-added tax incentives is extensive, the impact of corporate tax incentives is less well studied and is the subject of an ongoing debate. Using firm-level panel data from 2006 to 2015, this analysis uses fixed- and random-effects models to examine the relationship between corporate tax incentives and selected firm-level performance indicators. The results reveal that corporate income tax exemptions positively impact the performance of individual firms in the Dominican Republic, but uneven tax treatment across firms distorts competition in the industrial sector, with negative effects on overall economic productivityPPN: PPN: 1022188038Package identifier: Produktsigel: ZDB-1-WBA | ZDB-110-WBONo physical items for this record
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