The effect of social security payroll tax reductions on employment and wages: an evaluation of the 2003 French reform
Author
Abstract
(This abstract was borrowed from another version of this item.)
(This abstract was borrowed from another version of this item.)
(This abstract was borrowed from another version of this item.)
(This abstract was borrowed from another version of this item.)
(This abstract was borrowed from another version of this item.)
(This abstract was borrowed from another version of this item.)
(This abstract was borrowed from another version of this item.)
Suggested Citation
Download full text from publisher
Other versions of this item:
- Matthieu Bunel & Fabrice Gilles & Yannick L'Horty, 2009. "The effect of social security payroll tax reductions on employment and wages: an evaluation of the 2003 French reform," Working Papers hal-01292089, HAL.
- Mathieu Bunel & Yannick L'Horty, 2012. "The effect of social security payroll tax reductions on employment and wages: an evaluation of the 2003 French reform," Post-Print halshs-00755813, HAL.
References listed on IDEAS
- Islem Gafsi & Yannick L’Horty & Ferhat Mihoubi, 2004. "Vingt ans d’évolution de l’emploi peu qualifié et du coût du travail : des ruptures qui coïncident ?," Documents de recherche 04-02, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
- Lechner, Michael, 1999. "Identification and Estimation of Causal Effects of Multiple Treatments Under the Conditional Independence Assumption," IZA Discussion Papers 91, Institute of Labor Economics (IZA).
- Fougère, Denis & Crépon, Bruno & Brodaty, Thomas, 2000.
"Using Matching Estimators to Evaluate Alternative Youth Employment Programs: Evidence from France, 1986-1988,"
CEPR Discussion Papers
2604, C.E.P.R. Discussion Papers.
- Thomas Brodaty & Bruno Crépon & Denis Fougère, 2000. "Using Matching Estimators to Evaluate Alternative Youth Employment Programs : Evidence from France, 1986-1988," Working Papers 2000-25, Center for Research in Economics and Statistics.
- Adriana Kugler & Maurice Kugler, 2009.
"Labor Market Effects of Payroll Taxes in Developing Countries: Evidence from Colombia,"
Economic Development and Cultural Change, University of Chicago Press, vol. 57(2), pages 335-358, January.
- Adriana Kugler & Maurice Kugler, 2008. "Labor Market Effects of Payroll Taxes in Developing Countries: Evidence from Colombia," NBER Working Papers 13855, National Bureau of Economic Research, Inc.
- A. Kugler, M. Kugler, 2008. "Labour Market Effects of Payroll Taxes in Developing Countries: Evidence from Colombia," Working Papers eg0056, Wilfrid Laurier University, Department of Economics, revised 2008.
- Corinne Perraudin & Matthieu Bunel & Richard Duhautois & Fabrice Gilles & Patrick Kwok & Yannick L'Horty & Mariane Pauchet, 2009.
"Une évaluation des effets des baisses de cotisations sociales sur les bas salaires dans le cadre de la réforme Fillon de 2003,"
Working Papers
halshs-00626084, HAL.
- Corinne Perraudin & Matthieu Bunel & Richard Duhautois & Fabrice Gilles & Patrick Kwok & Yannick L'Horty & Mariane Pauchet, 2009. "Une évaluation des effets des baisses de cotisations sociales sur les bas salaires dans le cadre de la réforme Fillon de 2003," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00626084, HAL.
- Gruber, Jonathan, 1997.
"The Incidence of Payroll Taxation: Evidence from Chile,"
Journal of Labor Economics, University of Chicago Press, vol. 15(3), pages 72-101, July.
- Jonathan Gruber, 1995. "The Incidence of Payroll Taxation: Evidence from Chile," NBER Working Papers 5053, National Bureau of Economic Research, Inc.
- Fabrice Gilles, 2006. "Quels effets des réorganisations sur la date de passage aux 35 heures ?. Une étude sur données individuelles d'entreprises," Revue économique, Presses de Sciences-Po, vol. 57(6), pages 1401-1425.
- Fabrice Gilles, 2006. "Quels effets des réorganisations sur la date de passage aux 35 heures ?," Post-Print halshs-01917513, HAL.
- Kramarz, Francis & Philippon, Thomas, 2001.
"The impact of differential payroll tax subsidies on minimum wage employment,"
Journal of Public Economics, Elsevier, vol. 82(1), pages 115-146, October.
- Kramarz, Francis & Philippon, Thomas, 2000. "The Impact of Differential Payroll Tax Subsidies on Minimum Wage Employment," IZA Discussion Papers 219, Institute of Labor Economics (IZA).
- Francis Kramarz & Thomas Philippon, 2000. "The Impact of Differenctial Payroll Tax Subsidies on Minimum Wage Employment," Working Papers 2000-10, Center for Research in Economics and Statistics.
- Brittain, John A, 1971. "The Incidence of Social Security Payroll Taxes," American Economic Review, American Economic Association, vol. 61(1), pages 110-125, March.
- Matthieu Bunel, 2004.
"Aides incitatives et déterminants des embauches des établissements passés aux 35 heures,"
Économie et Statistique, Programme National Persée, vol. 376(1), pages 91-115.
- Mathieu Bunel, 2004. "Aides incitatives et déterminants des embauches des établissements passés à 35 heures," Post-Print halshs-00658490, HAL.
- Vroman, Wayne, 1974. "Employer Payroll Tax Incidence: Empirical Tests with Cross-Country Data," Public Finance = Finances publiques, , vol. 29(2), pages 184-200.
- James J. Heckman & Hidehiko Ichimura & Petra Todd, 1998. "Matching As An Econometric Evaluation Estimator," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 65(2), pages 261-294.
- Thomas Brodaty & Bruno Crepon & Denis Fougere, 2000. "Using Matching Estiamtors to Evaluate Youth Employment Programs: Evidence from France, 1986-1988," Econometric Society World Congress 2000 Contributed Papers 0576, Econometric Society.
- repec:bla:econom:v:50:y:1983:i:197:p:35-48 is not listed on IDEAS
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Lehmann, Etienne & Marical, François & Rioux, Laurence, 2013.
"Labor income responds differently to income-tax and payroll-tax reforms,"
Journal of Public Economics, Elsevier, vol. 99(C), pages 66-84.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," CESifo Working Paper Series 3974, CESifo.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers halshs-00856246, HAL.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers 2012-24, Center for Research in Economics and Statistics.
- Antoine Bozio, 2024.
"The unusual French policy mix towards labour market inequalities,"
Fiscal Studies, John Wiley & Sons, vol. 45(1), pages 43-54, March.
- Antoine Bozio, 2024. "The unusual French policy mix towards labour market inequalities," Post-Print hal-04211734, HAL.
- Antoine Bozio, 2024. "The unusual French policy mix towards labour market inequalities," PSE-Ecole d'économie de Paris (Postprint) hal-04211734, HAL.
- Sophie Cottet, 2020. "Payroll Tax Reductions for Minimum Wage Workers: Relative Labor Cost or Cash Windfall Effects?," Working Papers halshs-03010943, HAL.
- Mr. Raphael A Espinoza & Mrs. Esther Perez Ruiz, 2014. "Labor Tax Cuts and Employment: A General Equilibrium Approach for France," IMF Working Papers 2014/114, International Monetary Fund.
- Zhao, Fang & Xu, Jiayi & Fang, Guanfu, 2022. "The heterogeneous effects of employment-based pension policies on employment: Evidence from urban China," Journal of Asian Economics, Elsevier, vol. 78(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Matthieu Bunel & Fabrice Gilles & Yannick L’Horty, 2009.
"Les effets des allègements de cotisations sociales sur l’emploi et les salaires : une évaluation de la réforme Fillon de 2003,"
Documents de recherche
09-12, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne.
- Mathieu Bunel & Yannick L'Horty & Fabrice Gilles, 2010. "Les effets des allègements de cotisations sociales sur l'emploi et les salaires : une évaluation de la réforme Fillon de 2003," Post-Print halshs-00755839, HAL.
- Mathieu Bunel & Yannick L'Horty, 2012.
"The Effects of Reduced Social Security Contributions on Employment: An Evaluation of the 2003 French Reform,"
Fiscal Studies, Institute for Fiscal Studies, vol. 33(3), pages 371-398, September.
- Mathieu Bunel & Yannick L'Horty, 2012. "The Effects of Reduced Social Security Contributions on Employment: an Evaluation of the 2003 French Reform," Working Papers halshs-00856211, HAL.
- Matthieu Bunel & Yannick L'Horty, 2012. "The Effects of Reduced Social Security Contributions on Employment: an Evaluation of the 2003 French Reform," TEPP Working Paper 2012-12, TEPP.
- Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2022.
"Labor market institutions and the incidence of payroll taxation,"
Journal of Public Economics, Elsevier, vol. 209(C).
- Kim, Jinyoung & Kim, Seonghoon & Koh, Kanghyock, 2021. "Labor Market Institutions and the Incidence of Payroll Taxation," IZA Discussion Papers 14321, Institute of Labor Economics (IZA).
- Emmanuel Saez & Benjamin Schoefer & David Seim, 2019.
"Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden,"
American Economic Review, American Economic Association, vol. 109(5), pages 1717-1763, May.
- Emmanuel Saez & Benjamin Schoefer & David Seim, 2017. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," NBER Working Papers 23976, National Bureau of Economic Research, Inc.
- Seim, David & Schoefer, Benjamin & Saez, Emmanuel, 2017. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," CEPR Discussion Papers 12391, C.E.P.R. Discussion Papers.
- Eduardo Lora & Johanna Fajardo-González, 2016.
"Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes,"
Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, vol. 35(Especial ), pages 75-117, January.
- Eduardo Lora & Deisy Johanna Fajardo, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," Research Department Publications 4791, Inter-American Development Bank, Research Department.
- Lora, Eduardo & Fajardo, Johanna, 2012. "Employment and Taxes in Latin America: An Empirical Study of the Effects of Payroll, Corporate Income and Value-Added Taxes on Labor Outcomes," IDB Publications (Working Papers) 4078, Inter-American Development Bank.
- Stefanie Behncke & Markus Frölich & Michael Lechner, 2010.
"Unemployed and their caseworkers: should they be friends or foes?,"
Journal of the Royal Statistical Society Series A, Royal Statistical Society, vol. 173(1), pages 67-92, January.
- Stefanie Behncke & Markus Fröhlich & Michael Lechner, 2007. "Unemployed and their Caseworkers: Should they be Friends or Foes?," University of St. Gallen Department of Economics working paper series 2007 2007-45, Department of Economics, University of St. Gallen.
- Lechner, Michael & Frölich, Markus & Behncke, Stefanie, 2007. "Unemployed and Their Caseworkers: Should They Be Friends or Foes?," CEPR Discussion Papers 6558, C.E.P.R. Discussion Papers.
- Behncke, Stefanie & Frölich, Markus & Lechner, Michael, 2007. "Unemployed and Their Caseworkers: Should They Be Friends or Foes?," IZA Discussion Papers 3149, Institute of Labor Economics (IZA).
- Lehmann, Etienne & Marical, François & Rioux, Laurence, 2013.
"Labor income responds differently to income-tax and payroll-tax reforms,"
Journal of Public Economics, Elsevier, vol. 99(C), pages 66-84.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers 2012-24, Center for Research in Economics and Statistics.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," CESifo Working Paper Series 3974, CESifo.
- Etienne Lehmann & François Marical & Laurence Rioux, 2012. "Labor Income Responds Differently to Income-Tax and Payroll-Tax Reforms," Working Papers halshs-00856246, HAL.
- Lehmann, Etienne & Marical, François & Rioux, Laurence, 2011. "Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms," IZA Discussion Papers 6108, Institute of Labor Economics (IZA).
- Mathieu Bunel & Yannick L'Horty, 2011. "Les effets des aides publiques aux Hôtels Cafés Restaurants et leurs interactions," Working Papers halshs-00658460, HAL.
- Scherer, C.R., 2015. "Payroll tax reduction in Brazil : Effects on employment and wages," ISS Working Papers - General Series 602, International Institute of Social Studies of Erasmus University Rotterdam (ISS), The Hague.
- Skedinger, Per, 2014. "Effects of Payroll Tax Cuts for Young Workers," Working Paper Series 1031, Research Institute of Industrial Economics.
- Andrew C. Johnston, 2021.
"Unemployment Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(1), pages 266-293, February.
- Johnston, Andrew C., 2020. "Unemployment-Insurance Taxes and Labor Demand: Quasi-Experimental Evidence from Administrative Data," IZA Discussion Papers 13117, Institute of Labor Economics (IZA).
- Thomas Brodaty & Bruno Crépon & Denis Fougère, 2007.
"Les méthodes micro-économétriques d'évaluation et leurs applications aux politiques actives de l'emploi,"
Economie & Prévision, La Documentation Française, vol. 0(1), pages 93-118.
- Denis Fougère & Bruno Crépon & Thomas Brodaty, 2007. "Les méthodes micro-économétriques d'évaluation et leurs applications aux politiques actives de l'emploi," Économie et Prévision, Programme National Persée, vol. 177(1), pages 93-118.
- Fabrice Gilles, 2015.
"Evaluating the Impact of a Working Time Regulation on Capital Operating Time: The French 35-hour Work Week Experience,"
Scottish Journal of Political Economy, Scottish Economic Society, vol. 62(2), pages 117-148, May.
- Fabrice Gilles, 2014. "Evaluating the impact of a working time regulation on capital operating time. The French 35-hour work week experience," Working Papers hal-01006765, HAL.
- Fabrice Gilles, 2015. "Evaluating the Impact of a Working Time Regulation on Capital Operating Time: The French 35-hour Work Week Experience," Post-Print halshs-01917086, HAL.
- Bruno Crepon & Francis Kramarz, 2002.
"Employed 40 Hours or Not Employed 39: Lessons from the 1982 Mandatory Reduction of the Workweek,"
Journal of Political Economy, University of Chicago Press, vol. 110(6), pages 1355-1389, December.
- Kramarz, Francis & Crépon, Bruno, 2000. "Employed 40 Hours or Not Employed 39: Lessons from the 1982 Mandatory Reduction of the Workweek," CEPR Discussion Papers 2358, C.E.P.R. Discussion Papers.
- Crépon, Bruno & Kramarz, Francis, 2002. "Employed 40 Hours or Not-Employed 39: Lessons from the 1982 Mandatory Reduction of the Workweek," IZA Discussion Papers 416, Institute of Labor Economics (IZA).
- Jonathan Deslauriers & Benoit Dostie & Robert Gagné & Jonathan Paré, 2021.
"Estimating the impacts of payroll taxes: Evidence from Canadian employer–employee tax data,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 54(4), pages 1609-1637, November.
- Deslauriers, Jonathan & Dostie, Benoit & Gagné, Robert & Paré, Jonathan, 2018. "Estimating the Impacts of Payroll Taxes: Evidence from Canadian Employer-Employee Tax Data," IZA Discussion Papers 11598, Institute of Labor Economics (IZA).
- Kugler, Adriana & Kugler, Maurice, 2003. "The labor market effects of payroll taxes in a middle-income country: evidence from Colombia," Discussion Paper Series In Economics And Econometrics 0306, Economics Division, School of Social Sciences, University of Southampton.
- Frölich, Markus & Lechner, Michael, 2010.
"Exploiting Regional Treatment Intensity for the Evaluation of Labor Market Policies,"
Journal of the American Statistical Association, American Statistical Association, vol. 105(491), pages 1014-1029.
- Lechner, Michael & Fröhlich, Markus, 2006. "Exploiting Regional Treatment Intensity for the Evaluation of Labour Market Policies," CEPR Discussion Papers 5728, C.E.P.R. Discussion Papers.
- Frölich, Markus & Lechner, Michael, 2006. "Exploiting Regional Treatment Intensity for the Evaluation of Labour Market Policies," IZA Discussion Papers 2144, Institute of Labor Economics (IZA).
- Markus Frölich & Michael Lechner, 2006. "Exploiting regional treatment intensity for the evaluation of labour market policies," University of St. Gallen Department of Economics working paper series 2006 2006-12, Department of Economics, University of St. Gallen.
- Markus Frölich & Michael Lechner, 2006. "Exploiting regional treatment intensity for the evaluation of labour market policies," CeMMAP working papers CWP11/06, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
- Michael Gerfin & Michael Lechner, 2002.
"A Microeconometric Evaluation of the Active Labour Market Policy in Switzerland,"
Economic Journal, Royal Economic Society, vol. 112(482), pages 854-893, October.
- Gerfin, Michael & Lechner, Michael, 2000. "Microeconometric Evaluation of the Active Labour Market Policy in Switzerland," IZA Discussion Papers 154, Institute of Labor Economics (IZA).
- Lechner, Michael & Gerfin, Michael, 2001. "A Microeconometric Evaluation of Active Labour Market Policy in Switzerland," CEPR Discussion Papers 2993, C.E.P.R. Discussion Papers.
- Richard Disney & Eleonora Fischera & Trudy Owens, 2010. "Has the Introduction of Microfinance Crowded-out Informal Loans in Malawi?," Discussion Papers 10/08, University of Nottingham, CREDIT.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tep:teppwp:wp10-05. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sylvain (email available below). General contact details of provider: https://edirc.repec.org/data/teppnfr.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.