TY  - RPRT
        AU  - Cahuc, Pierre
AU  - Charlot, Olivier
AU  - Malherbet, Franck
AU  - Benghalem, Helène
AU  - Limon, Emeline
        TI  - Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?
        PY  - 2016/Nov/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 10352
        UR  - https://www.iza.org/index.php/publications/dp10352
        AB  - 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.
        KW  - taxation
KW  - employment protection legislation
KW  - temporary jobs
        ER  -