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L'impact d'exonérations fiscales sur la création d'établissements et l'emploi en France rurale : une approche par discontinuité de la régression

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  • Adrien Lorenceau

    (PSE - Paris-Jourdan Sciences Economiques - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - INRA - Institut National de la Recherche Agronomique - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique, PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

Abstract

À partir de 1996, la politique de développement rural française définit des zones de revitalisation rurale (ZRR) : les entreprises de moins de 50 salariés peuvent y bénéficier d'exonérations de charges à condition (entre autres) d'augmenter leur effectif salarié. Ces zones regroupent des territoires ruraux en difficultés : faible densité démographique, handicap structurel sur le plan socio-économique. Les exonérations fiscales en ZRR sont de grande ampleur (30 % du salaire brut pour des salaires compris entre 1 et 1,5 fois le Smic) et concernent potentiellement une part non négligeable des entreprises, puisque 10,7 % de celles de moins de 50 salariés y sont situées. Jusqu'à présent, l'effet du dispositif sur l'économie a essentiellement fait l'objet d'études descriptives. Seule l'analyse de Lofredi (2007) tente de mettre en évidence l'effet causal de la mise en place de la mesure sur l'emploi et la création d'établissements. Une particularité du dispositif permet de tester l'effet causal des exonérations en ZRR, en s'appuyant sur une méthode désormais largement utilisée pour étudier l'effet de politiques publiques. Il s'agit de remarquer que les ZRR ont été définies à partir de critères précis de densité et de démographie et que seules les entreprises situées en ZRR sont éligibles aux exonérations de charges. Une approche par " discontinuité de la régression " permet alors de dissocier l'effet de la mesure sur l'emploi et la création d'entreprises de l'impact des caractéristiques propres aux ZRR. Les résultats tendent à confirmer les conclusions de Lofredi (2007) à partir d'une méthode différente. Ce dispositif d'exonération fiscale n'aurait d'effet significatif ni sur l'emploi, ni sur la création d'établissements dans les zones rurales défavorisées. L'existence de restrictions fortes quant à l'accès aux exonérations pour les entreprises ainsi que la particularité du contexte rural dans lequel la mesure a été mise en place pourraient expliquer ces résultats.

Suggested Citation

  • Adrien Lorenceau, 2010. "L'impact d'exonérations fiscales sur la création d'établissements et l'emploi en France rurale : une approche par discontinuité de la régression," Post-Print hal-00813254, HAL.
    • Handle: RePEc:hal:journl:hal-00813254
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    2. Luc Behaghel & Adrien Lorenceau & Simon Quantin, 2012. "Tax exemptions and rural development: Evidence from a quasi-experiment," Working Papers halshs-00728195, HAL.
    3. Koloma, Yaya & Alia, Hayyan, 2014. "Gendered Impact of Microcredit in Mali: An Evaluation by Propensity Score Matching," MPRA Paper 110202, University Library of Munich, Germany.
    4. Schaeffer, Yves & Aubert, Francis, 2010. "La pertinence de la politique rurale à l’aune des théories de la justice," Review of Agricultural and Environmental Studies - Revue d'Etudes en Agriculture et Environnement (RAEStud), Institut National de la Recherche Agronomique (INRA), vol. 91(1).

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