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Gpeari: the impact of tax incentives for investment on firm´s economic outcomes - a Psm evaluation of the portuguese case of Rfai and Dlrr
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Resumo(s)
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.
Descrição
Palavras-chave
Productivity Firm investments Fiscal benefits Firms performance Rfai Dlrr Propensity score matching