Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development

Research, Article, Preprint English OPEN
Behaghel, Luc; Lorenceau, Adrien; Quantin, Simon;
  • Publisher: Bonn: Institute for the Study of Labor (IZA)
  • Related identifiers: doi: 10.1016/j.jpubeco.2015.03.006
  • Subject: tax exemptions | JEL : H - Public Economics/H.H3 - Fiscal Policies and Behavior of Economic Agents/H.H3.H32 - Firm | JEL : J - Labor and Demographic Economics/J.J2 - Demand and Supply of Labor/J.J2.J23 - Labor Demand | H32 | J32 | J23 | rural development, enterprise zones, tax exemptions | [ SHS.ECO ] Humanities and Social Sciences/Economies and finances | tax exemptions; rural development; enterprise zones | rural development | JEL : J - Labor and Demographic Economics/J.J3 - Wages, Compensation, and Labor Costs/J.J3.J32 - Nonwage Labor Costs and Benefits • Retirement Plans • Private Pensions | enterprise zones
    • jel: jel:H32 | jel:J23 | jel:J32
      ddc: ddc:330

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 n... View more
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