Location-Based Tax Incentives for Non-Farm Rural Enterprises in Armenia

References

• Abeberese, A. B., & Chaurey, R. (2019). An unintended consequence of place-based policies: A fall in informality. Economics Letters, 176, 23–27. doi:10.1016/j.econlet.2018.12.004
   Web of Science ®Google Scholar
• Abeberese, A. B., Chaurey, R., & Menon, R. (2023). Place-based policies and migration: Evidence from India (Working Paper).
   Google Scholar
• Akitoby, B., Baum, A., Hackney, C., Harrison, O., Primus, K., & Salins, V. (2019). Tax revenue mobilization episodes in developing countries. Policy Design and Practice, 3(1), 1–29. doi:10.1080/25741292.2019.1685729
   Google Scholar
• Alder, S., Shao, L., & Zilibotti, F. (2016). Economic reforms and industrial policy in a panel of Chinese cities. Journal of Economic Growth, 21(4), 305–349. doi:10.1007/s10887-016-9131-x
   Web of Science ®Google Scholar
• Ambroziak, A. A., & Hartwell, C. A. (2018). The impact of investments in special economic zones on regional development: the case of Poland. Regional Studies, 52(10), 1322–1331. doi:10.1080/00343404.2017.1395005
   Web of Science ®Google Scholar
• Baghdasaryan, V., Davtyan, H., Sarikyan, A., & Navasardyan, Z. (2022). Improving tax audit efficiency using machine learning: The role of taxpayer’s network data in fraud detection. Applied Artificial Intelligence, 36(1). doi:10.1080/08839514.2021.2012002
   Web of Science ®Google Scholar
• Chaudhary, N., & Potter, J. (2018). Evaluation of the local employment impacts of enterprise zones: A critique. Urban Studies, 56(10), 2112–2159. doi:10.1177/0042098018787738
   Web of Science ®Google Scholar
• Chen, X., & Nordhaus, W. D. (2011). Using luminosity data as a proxy for economic statistics. Proceedings of the National Academy of Sciences of the United States of America, 108(21), 8589–8594. doi:10.1073/pnas.1017031108
   PubMed Web of Science ®Google Scholar
• Clarke, D., & Tapia-Schythe, K. (2021). Implementing the panel event study. The Stata Journal: Promoting Communications on Statistics and Stata, 21(4), 853–884. doi:10.1177/1536867X211063144
   Google Scholar
• Diao, X., Magalhaes, E., & Mcmillan, M. (2018). Understanding the role of rural non-farm enterprises in Africa’s economic transformation: Evidence from Tanzania. The Journal of Development Studies, 54(5), 833–855. doi:10.1080/00220388.2018.1430766
   Web of Science ®Google Scholar
• Ghosh, T., Powell, R. L., Elvidge, C. D., Baugh, K. E., Sutton, P. C., & Anderson, S. (2010). Shedding light on the global distribution of economic activity. The Open Geography Journal, 3(1), 147–160.
   Google Scholar
• Givord, P., Rathelot, R., & Sillard, P. (2013). Place-based tax exemptions and displacement effects: An evaluation of the Zones Franches Urbaines program. Regional Science and Urban Economics, 43(1), 151–163. doi:10.1016/j.regsciurbeco.2012.06.006
   Web of Science ®Google Scholar
• Gobey, M., & Matikonis, K. (2019). Small business property tax reductions and job growth. Small Business Economics, 56(1), 277–292. doi:10.1007/s11187-019-00219-9
   Web of Science ®Google Scholar
• Gonzalez-Martel, C., Hernandez, J. M., & Manrique-de-Lara-Penate, C. (2021). Identifying business misreporting in VAT using network analysis. Decision Support Systems, 141, 113464. doi:10.1016/j.dss.2020.113464
   Web of Science ®Google Scholar
• Haggblade, S., Hazell, P., & Reardon, T. (2010). The rural non-farm economy: Prospects for growth and poverty reduction. World Development, 38(10), 1429–1441. doi:10.1016/j.worlddev.2009.06.008
   Web of Science ®Google Scholar
• Hasan, R., Jiang, Y., & Rafols, R. M. (2021). Place-based preferential tax policy and industrial development: Evidence from India’s program on industrially backward districts. Journal of Development Economics, 150, 102621. doi:10.1016/j.jdeveco.2020.102621
   Web of Science ®Google Scholar
• Henderson, J. V., Storeygard, A., & Weil, D. N. (2012). Measuring economic growth from outer space. The American Economic Review, 102(2), 994–1028. doi:10.1257/aer.102.2.994
   PubMed Web of Science ®Google Scholar
• Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. doi:10.1016/j.joep.2007.05.004
   Web of Science ®Google Scholar
• Lechner, M., Rodriguez-Planas, N., & Kranz, D. F. (2016). Difference-in-difference estimation by FE and OLS when there is panel non-response. Journal of Applied Statistics, 43(11), 2044–2052. doi:10.1080/02664763.2015.1126240
   Web of Science ®Google Scholar
• Lerch, S. (2004). Impacts of tax exemptions: An overview. Olympia, Washington: Washington State Institute for Public Policy.
   Google Scholar
• Liu, C., & Ma, G. (2018). Are place-based policies always a blessing? Evidence from China’s national poor county programme. The Journal of Development Studies, 55(7), 1603–1615. doi:10.1080/00220388.2018.1438598
   Web of Science ®Google Scholar
• Liu, Z., Wu, H., & Wu, J. (2018). Location-based tax incentives and entrepreneurial activities: Evidence from western regional development strategy in China. Small Business Economics, 52(3), 729–742. doi:10.1007/s11187-017-9982-3
   Web of Science ®Google Scholar
• Lu, Y., Wang, J., & Zhu, L. (2019). Place-based policies, creation, and agglomeration economies: Evidence from China’s economic zone program. American Economic Journal: Economic Policy, 11(3), 325–360. doi:10.1257/pol.20160272
   Web of Science ®Google Scholar
• Newey, W. K. (1984). A method of moments interpretation of sequential Estimators. Economics Letters, 14(2–3), 201–206. doi:10.1016/0165-1765(84)90083-1
   Web of Science ®Google Scholar
• RUEA. (2015). SME situational comprehensive survey at macro and micro levels. Yerevan: Republican Union of Employers of Armenia, Friedrich Ebert Stiftung.
   Google Scholar
• Semykina, A., & Wooldridge, J. (2010). Estimating panel data models in the presence of endogeneity and selection. Journal of Econometrics, 157(2), 375–380. doi:10.1016/j.jeconom.2010.03.039
   Web of Science ®Google Scholar
• Shenoy, A. (2018). Regional development through place-based policies: Evidence from a spatial discontinuity. Journal of Development Economics, 130, 173–189. doi:10.1016/j.jdeveco.2017.10.001
   Web of Science ®Google Scholar
• UNDP. (2021, December). Armenia: Development finance assessment. UNDP. https://www.undp.org/armenia/publications/armenia-development-finance-assessment-dfa
   Google Scholar
• Van Vlasselaer, V., Eliassi-Rad, T., Akoglu, L., Snoeck, M., & Baesens, B. (2017). Gotcha! Network-based fraud detection for social security fraud. Management Science, 63(9), 3090–3110. doi:10.1287/mnsc.2016.2489
   Web of Science ®Google Scholar
• Verbeek, M., & Nijman, T. (1992). Testing for selectivity bias in panel data models. International Economic Review, 33(3), 681–703. doi:10.2307/2527133
   Web of Science ®Google Scholar
• Villa, J. (2016). Diff: Simplifying the estimation of difference-in-differences treatment effects. The Stata Journal, 16(1), 52–71. doi:10.1177/1536867X1601600108
   Web of Science ®Google Scholar
• Wang, J. (2013). The economic impact of special economic zones: Evidence from Chinese municipalities. Journal of Development Economics, 101, 133–147. doi:10.1016/j.jdeveco.2012.10.009
   Web of Science ®Google Scholar
• World Bank. (2013). Enterprise surveys: Armenia country profile. Washington, USA: World Bank.
   Google Scholar
• Zee, H. H., Stotsky, J. G., & Ley, E. (2002). Tax incentives for business investment: A primer for policy makers in developing countries. World Development, 30(9), 1497–1516. doi:10.1016/S0305-750X(02)00050-5
   Web of Science ®Google Scholar