Working Paper

Fiscal Incentives and Firm Performance : Evidence from the Dominican Republic

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collection.link.5
https://openknowledge.worldbank.org/handle/10986/9
collection.name.5
Policy Research Working Papers
dc.contributor.author
Amendola, Alessandra
dc.contributor.author
Boccia, Marinella
dc.contributor.author
Mele, Gianluca
dc.contributor.author
Sensini, Luca
dc.date.accessioned
2018-03-30T19:09:08Z
dc.date.available
2018-03-30T19:09:08Z
dc.date.issued
2018-03
dc.date.lastModified
2021-06-08T14:42:45Z
dc.description.abstract
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 productivity.
en
dc.identifier
http://documents.worldbank.org/curated/en/491141522157296676/Fiscal-incentives-and-firm-performance-evidence-from-the-Dominican-Republic
dc.identifier.uri
http://hdl.handle.net/10986/29562
dc.language
English
dc.publisher
World Bank, Washington, DC
dc.relation.ispartofseries
Policy Research Working Paper;No. 8382
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo
dc.subject
SUBSIDIES
dc.subject
TAX BREAKS
dc.subject
FISCAL INCENTIVES
dc.subject
FIRM PERFORMANCE
dc.subject
COMPETITION POLICY
dc.subject
TAX INCENTIVE
dc.subject
CORPORATE INCOME TAX
dc.subject
VAT
dc.subject
VALUE-ADDED TAX
dc.subject
ECONOMIC DISTORTION
dc.subject
TAX EXEMPTIONS
dc.subject
COMPETITION
dc.title
Fiscal Incentives and Firm Performance
en
dc.title.subtitle
Evidence from the Dominican Republic
en
dc.type
Working Paper
en
okr.crossref.title
Fiscal Incentives and Firm Performance: Evidence from the Dominican Republic
okr.date.disclosure
2018-03-27
okr.doctype
Publications & Research
okr.doctype
Publications & Research :: Policy Research Working Paper
okr.docurl
http://documents.worldbank.org/curated/en/491141522157296676/Fiscal-incentives-and-firm-performance-evidence-from-the-Dominican-Republic
okr.googlescholar.linkpresent
yes
okr.identifier.doi
10.1596/1813-9450-8382
okr.identifier.externaldocumentum
090224b085817f50_1_0
okr.identifier.internaldocumentum
29755159
okr.identifier.report
WPS8382
okr.imported
true
en
okr.language.supported
en
okr.pdfurl
http://documents.worldbank.org/curated/en/491141522157296676/pdf/WPS8382.pdf
en
okr.region.administrative
Latin America & Caribbean
okr.region.country
Dominican Republic
okr.statistics.dr
491141522157296676
okr.topic
Public Sector Development :: Public Sector Economics
okr.topic
Macroeconomics and Economic Growth :: Taxation & Subsidies
okr.topic
Private Sector Development :: Competitiveness and Competition Policy
okr.topic
Private Sector Development :: Private Sector Economics
okr.unit
Macroeconomics, Trade and Investment Global Practice

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