Despite the large fiscal footprint of corporate tax incentives, limited causal evidence exists on their impact on economic outcomes. This paper helps fill this gap by exploiting the phasing out of a large income tax exemption scheme for export- oriented firms in Tunisia. Using data on the universe of registered Tunisian firms, the analysis shows that the reform caused a decline in the entry of new firms in the sector previously benefiting from the...
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INFORMATION
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2025/02/10
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Document de travail de recherche sur les politiques
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WPS11061
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1
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2025/02/10
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Disclosed
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The Elusive Impact of Corporate Tax Incentives