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The dissertation analyzes the impact of the CICE tax credit, aimed at reducing labor costs and stimulating firm investments in France, which costs approximately 20 billion euros annually. Using a difference-in-differences identification strategy, the study finds a positive but small effect of the CICE on investments in 2013, although results vary across different firm samples. The research highlights the challenges in predicting the measure
- Author
- Jean de DIEU Koffi Kraba
- Language
- EN