Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/89844
Authors: 
Behaghel, Luc
Lorenceau, Adrien
Quantin, Simon
Year of Publication: 
2013
Series/Report no.: 
IZA Discussion Paper 7808
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.
Subjects: 
tax exemptions
rural development
enterprise zones
JEL: 
J23
J32
H32
Document Type: 
Working Paper

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