Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?

Pierre Cahuc; Olivier Charlot; Franck Malherbet; Helène Benghalem; Emeline Limon

doi:10.1093/ej/uez062

Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?

Pierre Cahuc, Olivier Charlot, Franck Malherbet, Helène Benghalem, Emeline Limon

Research output: Contribution to journal › Article › peer-review

Abstract

This 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.

Original language	English
Pages (from-to)	422-445
Number of pages	24
Journal	Economic Journal
Volume	130
Issue number	626
DOIs	https://doi.org/10.1093/ej/uez062
Publication status	Published - 1 Feb 2020
Externally published	Yes

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title = "Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?",

abstract = "This 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.",

author = "Pierre Cahuc and Olivier Charlot and Franck Malherbet and Hel{\`e}ne Benghalem and Emeline Limon",

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AU - Benghalem, Helène

AU - Limon, Emeline

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AB - This 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.

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DO - 10.1093/ej/uez062

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Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?

Abstract

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