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Payroll tax reductions and job flows in France

Author

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  • Richard Duhautois

    (CEE - Centre d'études de l'emploi - M.E.N.E.S.R. - Ministère de l'Education nationale, de l’Enseignement supérieur et de la Recherche - Ministère du Travail, de l'Emploi et de la Santé, ERUDITE - Equipe de Recherche sur l’Utilisation des Données Individuelles en lien avec la Théorie Economique - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

  • Fabrice Gilles

    (EQUIPPE - Economie Quantitative, Intégration, Politiques Publiques et Econométrie - Université de Lille, Sciences et Technologies - Université de Lille, Sciences Humaines et Sociales - PRES Université Lille Nord de France - Université de Lille, Droit et Santé, TEPP - Travail, Emploi et Politiques Publiques - UPEM - Université Paris-Est Marne-la-Vallée - CNRS - Centre National de la Recherche Scientifique)

Abstract

In France, policies that aim at reducing labour cost have extended to more and more workers since the beginning of the 90s. Evaluations of the effect of payroll tax reduction often use estimations of labour demand equations. In this paper, we consider the impact of labour tax cuts on job creations and destructions through the Fillon reform (2003), by using a fixed effect instrumental variable approach and a sectora l pseudo panel dataset. Over 2002-2005, our estimates show that PTR let job flows unchanged.

Suggested Citation

  • Richard Duhautois & Fabrice Gilles, 2013. "Payroll tax reductions and job flows in France," Working Papers hal-01006652, HAL.
    • Handle: RePEc:hal:wpaper:hal-01006652
    Note: View the original document on HAL open archive server: https://hal.univ-lille.fr/hal-01006652
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    References listed on IDEAS

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    Cited by:

    1. Vincent Charlet & Philippe Frocrain, 2017. "Les limites des allégements de charges sur les bas salaires," Working Papers hal-01695167, HAL.

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