Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development

Luc Behaghel, Adrien Lorenceau () and Simon Quantin

No 7808, IZA Discussion Papers from Institute of Labor Economics (IZA)

Abstract: 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.

Keywords: rural development; enterprise zones; tax exemptions (search for similar items in EconPapers)
JEL-codes: H32 J23 J32 (search for similar items in EconPapers)
Pages: 63 pages
Date: 2013-12
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Published - revised version published in: Journal of Public Economics, 2015, 125, 1–15

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Related works:
Journal Article: Replacing churches and mason lodges? Tax exemptions and rural development (2015)
Working Paper: Replacing churches and mason lodges? Tax exemptions and rural development (2015)
Working Paper: Replacing churches and mason lodges? Tax exemptions and rural development (2015)
Working Paper: Replacing churches and mason lodges? Tax exemptions and rural development (2013)
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