TY  - RPRT
        AU  - Behaghel, Luc
AU  - Lorenceau, Adrien
AU  - Quantin, Simon
        TI  - Replacing Churches and Mason Lodges? Tax Exemptions and Rural Development
        PY  - 2013/Dec/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 7808
        UR  - https://www.iza.org/publications/dp7808
        AB  - 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.
        KW  - rural development
KW  - enterprise zones
KW  - tax exemptions
        ER  -