Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?
Copyright policy )Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?
AbstractThis article analyses the consequences of the taxation of temporary jobs of short duration recently introduced in several European countries to induce firms to create more open-ended contracts and to increase the duration of jobs. The estimation of a job search and matching model on French data shows that the taxation of temporary jobs does not reach its objectives: it reduces the mean duration of jobs and decreases job creation, employment and welfare of unemployed workers.
- University of Lausanne Switzerland
- French National Centre for Scientific Research France
- Institute for the Study of Labor Germany
- École Polytechnique France
- National Institute of Statistics and Economic Studies France
temporary jobs, ddc:330, Incidence, J68, [SHS.ECO]Humanities and Social Sciences/Economics and Finance, JEL: J - Labor and Demographic Economics/J.J6 - Mobility, Duration, Unemployment, and Immigrant Workers/J.J6.J63 - Turnover • Vacancies • Layoffs, J63, employment protection legislation, J64, taxation, and Immigrant Workers/J.J6.J68 - Public Policy, [SHS.ECO] Humanities and Social Sciences/Economics and Finance, Vacancies, and Job Search, and Immigrant Workers/J.J6.J64 - Unemployment: Models
temporary jobs, ddc:330, Incidence, J68, [SHS.ECO]Humanities and Social Sciences/Economics and Finance, JEL: J - Labor and Demographic Economics/J.J6 - Mobility, Duration, Unemployment, and Immigrant Workers/J.J6.J63 - Turnover • Vacancies • Layoffs, J63, employment protection legislation, J64, taxation, and Immigrant Workers/J.J6.J68 - Public Policy, [SHS.ECO] Humanities and Social Sciences/Economics and Finance, Vacancies, and Job Search, and Immigrant Workers/J.J6.J64 - Unemployment: Models
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