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This paper provides new empirical assessment on the long-term e ciency of locally-targeted tax incentives in revitalizing distressed areas, and on the impact on local population. We focus on the rst generation of the French \Enterprise Zone" initiative, implemented in 1997 in France. On the...
Persistent link: https://www.econbiz.de/10011202160
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...
Persistent link: https://www.econbiz.de/10010721570
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...
Persistent link: https://www.econbiz.de/10010722703
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...
Persistent link: https://www.econbiz.de/10010739021
This paper describes a methodology to estimate labor costs at the establishment level. This estimation is based on annual declarations of social data (DADS), which provide exhaustive data on gross wages paid by private and semi-public firms. The real cost of each job is estimated using the...
Persistent link: https://www.econbiz.de/10010575230
This paper provides new empirical evidence on the long-run efficiency of locally targeted tax incentives in revitalizing distressed areas. We focus on the first generation of the French “Enterprise Zone†(EZ) initiative, implemented in 1997 in continental France. This program provides...
Persistent link: https://www.econbiz.de/10010575900