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Article dans une revue The Economic Journal Année : 2020

Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?

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.
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Dates et versions

halshs-03682829, version 1 (31-05-2022)

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Pierre Cahuc, Olivier Charlot, Franck Malherbet, Helène Benghalem, Emeline Limon. Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?. The Economic Journal, 2020, 130 (626), pp.422-445. ⟨10.1093/ej/uez062⟩. ⟨halshs-03682829⟩
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