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Type: Journal Articles Authors: Mathieu Bunel and Yannick L'Horty ISSN: Print 0143-5671 Online:1475-5890
Published in: Fiscal Studies, Vol. 33, No. 3. September 2012
Volume, issue, pages: Vol. 33, No. 3, pp. 371-398
JEL classification: C14, J3, J38 Keywords: public policy evaluation, reduced social security contributions, labour costs, semi-parametric estimations
In 2003, the French government decided to reform the system managing the different minimum wage regulations and the targeted reductions to employers' social security contributions. The main objective of the Fillon reform was to simplify the complex regulations that were created by the progressive introduction of the 35-hour week. The reform incidentally created large variations in labour costs, depending on the type of firm and the wage level within the firm. This paper presents an evaluation of the impact of this reform on employment using a balanced panel of firms with more than five employees, drawn from a matching between several administrative data sources from 2000 to 2005. Search |
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