Replacing churches and mason lodges? Tax exemptions and rural development

• 成果类型: Article
• 署名作者: Behaghel, Luc; Lorenceau, Adrien; Quantin, Simon
• 署名单位: Paris School of Economics; INRAE; Paris School of Economics
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2015.03.006
• 发表日期: 2015
• 页码: 1-15
• 关键词: Tax exemptions; Rural development; Enterprise zones

摘要

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. (C) 2015 Elsevier B.V. All rights reserved.