Publicação
Gpeari: the impact of tax incentives for investment on firm´s economic outcomes - an analysis of the portuguese tax system, focused on the performance of Rfai snd Dlrr
| Resumo: | This paper draws its relevance from the crescent importance of tax incentives, in particular those which stimulate investment. Previous studies have suggested that their efficacy in improving firms’ productivity and economic outcomes can be significant. This project aims to further the literature by evaluating the impact of two incentives, RFAI and DLRR on Portuguese firms’ outcomes. In order to test these effects, a counterfactual analysis, using the Propensity Score Matching method, was carried out for the period 2017-2019, and the findings suggest an important positive effect of the policy in firms that benefitted from the incentives, except for exports and intangible fixed assets. |
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| Autores principais: | Pereira, Carolina Rodrigues |
| Assunto: | Productivity Investment Fiscal benefits Firms performance Dlrr Propensity score matching |
| Ano: | 2022 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório Institucional da UNL |
| Resumo: | This paper draws its relevance from the crescent importance of tax incentives, in particular those which stimulate investment. Previous studies have suggested that their efficacy in improving firms’ productivity and economic outcomes can be significant. This project aims to further the literature by evaluating the impact of two incentives, RFAI and DLRR on Portuguese firms’ outcomes. In order to test these effects, a counterfactual analysis, using the Propensity Score Matching method, was carried out for the period 2017-2019, and the findings suggest an important positive effect of the policy in firms that benefitted from the incentives, except for exports and intangible fixed assets. |
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