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| HAL : halshs-00728195, version 1 |
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| Tax exemptions and rural development: Evidence from a quasi-experiment |
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| Luc Behaghel 1, 2, 3Adrien Lorenceau 1, 2 |
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| (09/2012) |
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| This paper provides quasi-experimental (RDD) estimates of the impact of a tax credit program targeted at less densely populated areas. The program was launched in the mid 1990s in rural France and includes corporate and payroll tax exemptions. Variations over time and across rm types allow un-bundling the overall program impact into three components: a quite restrictive, short-term (1-year) payroll tax exemption on new hires; permanent payroll tax exemptions in the non-pro t sector; and corporate tax exemptions for new rms. We nd no signi cant impact of the program on total employment or the number of plants, and no impact of the di erent program components on targeted subsets of rms. Large positive e ects can be statistically rejected. |
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| 1 : | Paris-Jourdan Sciences Economiques (PSE) |
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CNRS : UMR8545 – École des Hautes Études en Sciences Sociales [EHESS] – Ecole des Ponts ParisTech – Ecole normale supérieure de Paris - ENS Paris – Institut national de la recherche agronomique (INRA) |
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| 2 : | Ecole d'Économie de Paris - Paris School of Economics (EEP-PSE) |
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Ecole d'Économie de Paris |
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| 3 : | Centre de Recherche en Économie et Statistique (CREST) |
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INSEE – École Nationale de la Statistique et de l'Administration Économique |
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| 4 : | Institut National de la Statistique et des Etudes Economiques (INSEE) |
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INSEE |
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| Discipline | : | Sciences de l'Homme et Société/Economies et finances |
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| Tax exemptions – Rural Development – Enterprise Zones |
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| Liste des fichiers attachés à ce document : | |||||
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| halshs-00728195, version 1 | |
| http://halshs.archives-ouvertes.fr/halshs-00728195 | |
| oai:halshs.archives-ouvertes.fr:halshs-00728195 | |
| Contributeur : Caroline Bauer | |
| Soumis le : Mercredi 5 Septembre 2012, 10:09:29 | |
| Dernière modification le : Jeudi 6 Septembre 2012, 16:36:27 | |
