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Industrial Policy at Work: Evidence from Romania's Income Tax Break for Workers in IT

https://doi.org/10.2139/ssrn.3308591
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Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

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The 41 checked references that resolve
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no DOI — not checkedBy construction, all firms in non-eligible sectors have less than 5% of their employees exempted from the income tax (employees who are likely to have a disability, another criterion on which this tax break can be granted). The sample of "firms in ICT services" used in the two lower panels is the baseline sample whose results are reported in Table 2. The sample of "firms in HTKI services" (HTKI stands for "high-tech knowledge-intensive") used in the two lower panels is the robustness check sample whose results are reported in Table A5, (Appendix A.1.2). The sample of "firms in eligible sectors
no DOI — not checkedFor goods exports, we downloaded the data disaggregated by two-digit SITC Rev 1 commodity codes. For service exports, we downloaded the data disaggregated by two-digit (X.X) EBOPS2002 codes (except Financial Services which is just classified as 6). 69 The variable of
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no DOI — not checkedEligible Major during Higher Education for Exempted Worker: Automation and Industrial Computer Science
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no DOI — not checkedEligible Major during Higher Education for Exempted Worker: Automation and Industrial Computer Science
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no DOI — not checkedEligible Major during Higher Education for Exempted Worker: Automation and Industrial Computer Science
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