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Fiscal incentives and firm performance : evidence from the Dominican Republic (English)

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...
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Amendola,Alessandra; Boccia,Marinella; Mele,Gianluca; Sensini,Luca.

Fiscal incentives and firm performance : evidence from the Dominican Republic (English). Policy Research working paper|no. WPS 8382 Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/491141522157296676

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