Arbeitspapier

Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development

This paper uses regression discontinuity design to provide quasi-experimental estimates of the impact of a tax credit program targeted at rural areas in France, including corporate and payroll tax exemptions. We find no impact of the program on total employment or the number of businesses, and no impact of the different program components on targeted subsets of firms. Comparison with a contemporaneous urban scheme suggests ways the incentives of the rural program could be targeted more effectively.

Sprache
Englisch

Erschienen in
Series: IZA Discussion Papers ; No. 7808

Klassifikation
Wirtschaft
Labor Demand
Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
Fiscal Policies and Behavior of Economic Agents: Firm
Thema
tax exemptions
rural development
enterprise zones

Ereignis
Geistige Schöpfung
(wer)
Behaghel, Luc
Lorenceau, Adrien
Quantin, Simon
Ereignis
Veröffentlichung
(wer)
Institute for the Study of Labor (IZA)
(wo)
Bonn
(wann)
2013

Handle
Letzte Aktualisierung
10.03.2025, 11:44 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Behaghel, Luc
  • Lorenceau, Adrien
  • Quantin, Simon
  • Institute for the Study of Labor (IZA)

Entstanden

  • 2013

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