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Paper Information

Journal:   JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH   FALL 2017 , Volume 7 , Number 28 ; Page(s) 33 To 50.
 
Paper: 

STUDY OF REGIONAL DEVELOPMENT TARGETED INCENTIVES USING DID APPROACH, CASE STUDY: TAX EXEMPTIONS ARTICLE 132 OF DIRECT TAX ACT

 
 
Author(s):  MOUSAVI JAHROMI YEGANEH*, RAZAVI MOHAMMAD REZA, KHODADAD KASHI FARHAD, EIZADI SEYED HOSSEIN
 
* PAYAME NOOR UNIVERSITY
 
Abstract: 

Iran’s tax system includes many forms of tax incentives, like as regionally targeted tax incentives. According to direct tax act, article 132, that includes this kind of incentive, declared taxable income of manufacturing and mining activities in less developed regions are totally (100%) exempt from corporate income tax for ten years.
The aim of this study is to estimate the impact of tax exemptions of article 132 on employment of Iran’s less developed counties for the period from 1996 to 2008. In the present paper, a two- stage method is used. In the first stage, a proper control group is selected for each treated county by using Synthetic Control Method (SCM) and Genetic algorithm, and the impact of tax incentives article 132 on employment in Iran’s less developed regions is estimated via Difference in Difference (DID) Method, in the second stage. Results indicate that tax exemptions in mentioned Article have no impact on employment of Iran’s less developed counties.

 
Keyword(s): TAX EXEMPTIONS, LESS DEVELOPED REGIONS, SYNTHETIC CONTROL MODEL (SCM), DIFFERENCE IN DIFFERENCE METHOD (DID), GENETIC ALGORITHM
 
References: 
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  Persian Abstract Yearly Visit 88
 
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