Taxation of temporary jobs: good intentions with bad outcomes?
"This paper analyzes the consequences of the taxation of temporary jobs 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 tax...
| Main Authors: | , , , , |
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| Institution: | ETUI-European Trade Union Institute |
| Format: | TEXT |
| Language: | English |
| Published: |
Bonn
2016
IZA |
| Subjects: | |
| Online Access: | https://www.labourline.org/KENTIKA-025912484319-Taxation-of-temporary-jobs-goo.htm |
| Summary: | "This paper analyzes the consequences of the taxation of temporary jobs 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. We find that a reform introducing an open-ended contract without layout costs for separations occurring at short tenure would have opposite effects." |
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| Physical Description: | 47 p. Digital |