Taxation of Temporary Jobs: Good Intentions with Bad Outcomes?
研究了欧洲多国对短期临时工作征税的政策效果，基于法国数据估计求职匹配模型，发现该政策反而缩短了平均工作期限、减少了就业岗位和失业者福利。
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.