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

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MOUSAVI JAHROMI YEGANEH; RAZAVI MOHAMMAD REZA; KHODADAD KASHI FARHAD; EIZADI SEYED HOSSEIN

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Paper Information

Journal: JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH Year:2017 | Volume:7 | Issue:28 Page(s): 33-50

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Title

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 | Issue Writer Certificate

Keywords

TAX EXEMPTIONSQ1

LESS DEVELOPED REGIONSQ1

SYNTHETIC CONTROL MODEL (SCM)Q1

DIFFERENCE IN DIFFERENCE METHOD (DID)Q1

GENETIC ALGORITHMQ2

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.

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APA: Copy

MOUSAVI JAHROMI, YEGANEH, RAZAVI, MOHAMMAD REZA, KHODADAD KASHI, FARHAD, & EIZADI, SEYED HOSSEIN. (2017). STUDY OF REGIONAL DEVELOPMENT TARGETED INCENTIVES USING DID APPROACH, CASE STUDY: TAX EXEMPTIONS ARTICLE 132 OF DIRECT TAX ACT. JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH, 7(28 ), 33-50. SID. https://sid.ir/paper/192099/en

Vancouver: Copy

MOUSAVI JAHROMI YEGANEH, RAZAVI MOHAMMAD REZA, KHODADAD KASHI FARHAD, EIZADI SEYED HOSSEIN. STUDY OF REGIONAL DEVELOPMENT TARGETED INCENTIVES USING DID APPROACH, CASE STUDY: TAX EXEMPTIONS ARTICLE 132 OF DIRECT TAX ACT. JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH[Internet]. 2017;7(28 ):33-50. Available from: https://sid.ir/paper/192099/en

IEEE: Copy

YEGANEH MOUSAVI JAHROMI, MOHAMMAD REZA RAZAVI, FARHAD KHODADAD KASHI, and SEYED HOSSEIN EIZADI, “STUDY OF REGIONAL DEVELOPMENT TARGETED INCENTIVES USING DID APPROACH, CASE STUDY: TAX EXEMPTIONS ARTICLE 132 OF DIRECT TAX ACT,” JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH, vol. 7, no. 28 , pp. 33–50, 2017, [Online]. Available: https://sid.ir/paper/192099/en

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