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info:eu-repo/semantics/altIdentifier/doi/10.1016/j.jpubeco.2015.03.006
Luc Behaghel et al., « Replacing churches and mason lodges? Tax exemptions and rural development », HAL-SHS : économie et finance, ID : 10.1016/j.jpubeco.2015.03.006
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