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
H32 J23 J32
Keywords
  • Tax exemptions
  • Rural development
  • Enterprise zones
Pages
  • 1-15
Version
  • 1
Volume
  • 125