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

SciencesPo Paris
CY Cergy Paris Université
ENSAE
University of Lausanne
DARES

Résultats de recherche: Contribution à un journal › Article › Revue par des pairs

Résumé

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.

langue originale	Anglais
Pages (de - à)	422-445
Nombre de pages	24
journal	Economic Journal
Volume	130
Numéro de publication	626
Les DOIs	https://doi.org/10.1093/ej/uez062
état	Publié - 1 févr. 2020
Modification externe	Oui

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10.1093/ej/uez062

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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.",

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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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JO - Economic Journal

JF - Economic Journal

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Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?

Résumé

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