Replacing churches and mason lodges? Tax exemptions and rural development
Journal article: This paper analyzes a tax credit program targeted at rural areas in France, including temporary and permanent wage subsidies on different types of jobs. We find no impact of the program on employment and wages, pointing to the absence of labor demand response. Comparison with a contemporaneous urban scheme suggests ways that the incentives of the rural program could be targeted more effectively
Author(s)
Luc Behaghel, Adrien Lorenceau, Simon Quantin
Journal
- Journal of Public Economics
Date of publication
- 2015
Keywords JEL
Keywords
- Tax exemptions
- Rural development
- Enterprise zones
Pages
- 1-15
URL of the HAL notice
Version
- 1
Volume
- 125