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Article Dans Une Revue Journal of Public Economics Année : 2015

Replacing churches and mason lodges? Tax exemptions and rural development

Résumé

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

Dates et versions

halshs-01155633 , version 1 (27-05-2015)

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Luc Behaghel, Adrien Lorenceau, Simon Quantin. Replacing churches and mason lodges? Tax exemptions and rural development. Journal of Public Economics, 2015, 125, pp.1-15. ⟨10.1016/j.jpubeco.2015.03.006⟩. ⟨halshs-01155633⟩
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