Bunel, Mathieu - In: Revue française d'économie Volume XXVIII (2013) 1, pp. 73-121
This paper analyses the impact of government grants introduced in August 2004 in the French sector hotels and restaurants. This program is based on payroll tax reductions and covers the period 2004-2009. The amount of the payroll tax reductions varied according the subsector, the wage and firm...