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- handle: 10670/1.0m5vu9
- halshs: halshs-00728195
info:eu-repo/semantics/OpenAccess
Mots-clés
Tax exemptions Rural Development Enterprise Zones J - Labor and Demographic Economics/J.J2 - Demand and Supply of Labor/J.J2.J23 - Labor Demand J - Labor and Demographic Economics/J.J3 - Wages, Compensation, and Labor Costs/J.J3.J32 - Nonwage Labor Costs and Benefits • Retirement Plans • Private Pensions H - Public Economics/H.H3 - Fiscal Policies and Behavior of Economic Agents/H.H3.H32 - FirmSujets proches
Labor and laboring classes Employment taxCiter ce document
Luc Behaghel et al., « Tax exemptions and rural development: Evidence from a quasi-experiment », HAL-SHS : économie et finance, ID : 10670/1.0m5vu9
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Résumé
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.