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

IF 1.8 3区经济学 Q3 DEVELOPMENT STUDIES

Journal of Development Studies Pub Date : 2023-12-01 DOI:10.1080/00220388.2023.2286894

Vardan Baghdasaryan, Arsine Sarikyan

引用次数: 0

Abstract

The paper analyses the effect of location-based tax incentives on rural non-farm small business performance in Armenia. It uses administrative panel data for the population of the registered taxpay...

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亚美尼亚非农业农村企业基于地点的税收优惠政策

本文分析了基于地理位置的税收优惠对亚美尼亚农村非农业小企业绩效的影响。它使用行政面板数据登记纳税人口。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Development Studies Multiple-

CiteScore

5.20

自引率

3.40%

发文量

138

期刊介绍： The Journal of Development Studies was the first and is one of the best known international journals in the area of development studies. Since its foundation in 1964, it has published many seminal articles on development and opened up new areas of debate. Priority is given to papers which are: • relevant to important current research in development policy, theory and analysis • make a novel and significant contribution to the field • provide critical tests, based on empirical work, of alternative theories, perspectives or schools of thought We invite articles that are interdisciplinary or focused on particular disciplines (e.g. economics, politics, geography, sociology or anthropology), with an expectation that all work is accessible to readers across the social sciences. The editors also welcome surveys of the literature in important fields of development policy. All research articles in this journal undergo rigorous peer review, based on initial editor screening and anonymous peer review. Given the high level of submissions, a majority of submissions are rejected quickly with reasons.