Research seminar “Tax Incentives and Agricultural Productivity Growth in Ukraine”
Description
We are opening the Research seminars with presentation of the paper “Tax Incentives and Agricultural Productivity Growth in Ukraine” by Oleg Nivievskyi, PhD, KSE professor, on October 25th, 2018 at 15.30. If you are willing attend this seminar, please register.
Abstract of the paper:
In this paper we looked at how various tax incentives affected agricultural productivity growth in Ukraine. The empirical analysis was carried out using Ukraine-wide farm-level accounting data for an unbalanced panel of agricultural enterprises over the period 1995-2014. The results demonstrate that the impact of tax exemptions varies across different groups of agricultural producers and sectors. Overall, however, tax exemptions positively affect agricultural TFP growth, but they turned out to be very cost-inefficient instrument of stimulating TFP growth in agriculture. Also tax exemptions strongly undermined efficiency and productivity convergence in agriculture.