Heyer, Éric; Plane, Mathieu - In: Revue de l'OFCE N° 126 (2012) 7, pp. 123-140
In this study, we propose a quantitative evaluation on employment of payroll tax subsidies for low-wage workers with the macroeconomic model of the OFCE emod.fr. We evaluate that this measure creates 500,000 jobs after five years, but induces a cost to public finances. If we were to fund ex post...