In this paper, we investigate the efect of the corporate income tax (CIT) on frm performance in the Dominican Republic (DR) by focusing on both the national and regional levels. The analysis is based on data provided by the local authorities of the DR to the World Bank and comprises administrative CIT declarations by over 18,000 frms distributed across 31 provinces for the period from 2006 to 2015. We use propensity score matching method along with some opportunely selected fnancial indicators as proxies for frm performance. The overall results show that CIT incentives have a positive efect on growth and on most performance indicators; however, signifcant diferences still arise between regions.

Do fiscal policies affect the firms’ growth and performance? Urban versus rural area

Amendola, Alessandra;Boccia, Marinella;Sensini, Luca
2023-01-01

Abstract

In this paper, we investigate the efect of the corporate income tax (CIT) on frm performance in the Dominican Republic (DR) by focusing on both the national and regional levels. The analysis is based on data provided by the local authorities of the DR to the World Bank and comprises administrative CIT declarations by over 18,000 frms distributed across 31 provinces for the period from 2006 to 2015. We use propensity score matching method along with some opportunely selected fnancial indicators as proxies for frm performance. The overall results show that CIT incentives have a positive efect on growth and on most performance indicators; however, signifcant diferences still arise between regions.
2023
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11386/4818191
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