IDEAS home Printed from https://ideas.repec.org/p/spo/wpmain/infohdl2441-4an256spl398tp1fg14l76bsi5.html
   My bibliography  Save this paper

La tarification des contrats courts : objectifs et instruments

Author

Listed:
  • Bruno Coquet

    (Observatoire français des conjonctures économiques)

Abstract

Les contrats courts sont utiles au bon fonctionnement de l’économie, mais en France leur développement combiné à leur raccourcissement induit d’importants coûts économiques et sociaux, qui pèsent lourdement sur l’ensemble des agents économiques, mais relativement peu sur la minorité d’entreprises qui en font un usage intensif. L’expérience montre qu’une réglementation plus stricte influe peu sur l’incitation à utiliser les contrats courts ; c’est plutôt sur l’équation économique des entreprises utilisatrices qu’il faut chercher à peser. La théorie économique incline d’ailleurs à moduler le prix des différents contrats de travail en fonction des externalités qu’ils engendrent. L’État pourrait taxer les contrats courts, mais l’assurance chômage y a un intérêt encore plus fort et immédiat. En effet, l’assurance chômage est en première ligne face à ces transformations de l’usage des contrats de travail, et ses règles ont beaucoup évolué pour s’y adapter. Mais elle est confrontée à un paradoxe : bien assurer les contrats courts crée des subventions croisées qui incitent à leur développement. Une modulation du prix des contrats de travail peut s’appuyer sur différents moyens. Mais tous ne se valent pas : l’objectif doit être clair, et l’instrument approprié pour y parvenir. Et tous ne sont pas adaptés aux problèmes français, qui appellent une règle lisible, légère à administrer, applicable à tous les contrats de travail et tous les secteurs (sans exception y compris public), incitant les employeurs à faire des choix économes des deniers de l’assurance ; la tarification doit être contemporaine de ces comportements, mais ni punitive ni symbolique, n’augmentant pas le coût du travail, et ne visant pas à renflouer l’Unedic. Nous décrivons les différents instruments de modulation du prix des contrats de travail. Étant bien entendu que l’absence de taxe est toujours préférable à une mauvaise taxe, la cotisation dégressive en fonction de la durée du contrat de travail, assortie d’un forfait et d’une franchise, apparaît la plus adaptée pour assurer la survie de l’assurance chômage dans un marché du travail marqué par l’usage croissant de contrats de travail toujours plus courts. Nos simulations illustrent que des paramètres finement négociés peuvent conduire à un équilibre raisonnable..

Suggested Citation

  • Bruno Coquet, 2017. "La tarification des contrats courts : objectifs et instruments," Sciences Po publications 29, Sciences Po.
    • Handle: RePEc:spo:wpmain:info:hdl:2441/4an256spl398tp1fg14l76bsi5
    as

    Download full text from publisher

    File URL: https://spire.sciencespo.fr/hdl:/2441/4an256spl398tp1fg14l76bsi5/resources/wp2017-29-latarificationdescontratscourts-bcoquet.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Cahuc, Pierre & Postel-Vinay, Fabien, 2002. "Temporary jobs, employment protection and labor market performance," Labour Economics, Elsevier, vol. 9(1), pages 63-91, February.
    2. John M. Abowd & Patrick Corbel & Francis Kramarz, 1999. "The Entry And Exit Of Workers And The Growth Of Employment: An Analysis Of French Establishments," The Review of Economics and Statistics, MIT Press, vol. 81(2), pages 170-187, May.
    3. Anderson, Patricia M & Meyer, Bruce D, 1993. "Unemployment Insurance in the United States: Layoff Incentives and Cross Subsidies," Journal of Labor Economics, University of Chicago Press, vol. 11(1), pages 70-95, January.
    4. Andrea Bassanini & Luca Nunziata & Danielle Venn, 2009. "Job protection legislation and productivity growth in OECD countries [Appropriate growth policy: a unifying framework]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 24(58), pages 349-402.
    5. Patricia M. Anderson & Bruce D. Meyer, 1993. "The Unemployment Insurance Payroll Tax and Interindustry and Interfirm Subsidies," NBER Chapters, in: Tax Policy and the Economy, Volume 7, pages 111-144, National Bureau of Economic Research, Inc.
    6. Card, David & Levine, Phillip B., 1994. "Unemployment insurance taxes and the cyclical and seasonal properties of unemployment," Journal of Public Economics, Elsevier, vol. 53(1), pages 1-29, January.
    7. Saul J. Blaustein, 1993. "Unemployment Insurance in the United States: The First Half Century," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number uius, November.
    8. repec:hal:spmain:info:hdl:2441/2sbjrqrf2r8on9s0jqlab83leu is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bruno Coquet & Eric Heyer, 2018. "Pour une régulation économique des contrats courts sans contraindre les entreprises, en préservant l'assurance," SciencePo Working papers Main hal-03404222, HAL.
    2. repec:hal:spmain:info:hdl:2441/4qm7umpbte82497obt5c7vonjj is not listed on IDEAS
    3. repec:hal:spmain:info:hdl:2441/2oi450ns2095rq83rilpo67bhb is not listed on IDEAS

    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.
    1. repec:hal:spmain:info:hdl:2441/4an256spl398tp1fg14l76bsi5 is not listed on IDEAS
    2. repec:hal:spmain:info:hdl:2441/2oi450ns2095rq83rilpo67bhb is not listed on IDEAS
    3. Bruno Coquet & Eric Heyer, 2018. "Pour une régulation économique des contrats courts sans contraindre les entreprises, en préservant l'assurance," Sciences Po publications info:hdl:2441/2oi450ns209, Sciences Po.
    4. repec:hal:spmain:info:hdl:2441/4qm7umpbte82497obt5c7vonjj is not listed on IDEAS
    5. Wayne Vroman & Stephen A. Woodbury, 2014. "Financing Unemployment Insurance," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(1), pages 253-268, March.
    6. Bentolila, Samuel & Dolado, Juan J. & Jimeno, Juan F., 2019. "Dual Labour Markets Revisited," IZA Discussion Papers 12126, Institute of Labor Economics (IZA).
    7. Katherine Baicker & Claudia Goldin & Lawrence F. Katz, 1998. "A Distinctive System: Origins and Impact of U.S. Unemployment Compensation," NBER Chapters, in: The Defining Moment: The Great Depression and the American Economy in the Twentieth Century, pages 227-264, National Bureau of Economic Research, Inc.
    8. Guo, Audrey & Johnston, Andrew C., 2020. "The Finance of Unemployment Compensation and its Consequence for the Labor Market," IZA Discussion Papers 13330, Institute of Labor Economics (IZA).
    9. David Ratner, 2013. "Unemployment Insurance Experience Rating and Labor Market Dynamics," Finance and Economics Discussion Series 2013-86, Board of Governors of the Federal Reserve System (U.S.).
    10. Milan Vodopivec, 2004. "Income Support for the Unemployed : Issues and Options," World Bank Publications - Books, The World Bank Group, number 14922, December.
    11. Samuel Bentolila & Juan Jose Dolado & Juan F. Jimeno, 2008. "Two-tier Employment Protection Reforms: The Spanish Experience," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(4), pages 49-56, December.
    12. Juan J. Dolado & Salvador Ortigueira & Rodolfo Stucchi, 2016. "Does dual employment protection affect TFP? Evidence from Spanish manufacturing firms," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 7(4), pages 421-459, November.
    13. Marco Di Cintio & Emanuele Grassi, 2015. "Wage Incentive Profiles in Dual Labour Markets," Economica, London School of Economics and Political Science, vol. 82(328), pages 790-812, October.
    14. Hijzen, Alexander & Kambayashi, Ryo & Teruyama, Hiroshi & Genda, Yuji, 2015. "The Japanese labour market during the global financial crisis and the role of non-standard work: A micro perspective," Journal of the Japanese and International Economies, Elsevier, vol. 38(C), pages 260-281.
    15. L'Haridon, Olivier & Malherbet, Franck, 2009. "Employment protection reform in search economies," European Economic Review, Elsevier, vol. 53(3), pages 255-273, April.
    16. Bassanini, Andrea & Garnero, Andrea, 2013. "Dismissal protection and worker flows in OECD countries: Evidence from cross-country/cross-industry data," Labour Economics, Elsevier, vol. 21(C), pages 25-41.
    17. Bratti, Massimiliano & Conti, Maurizio & Sulis, Giovanni, 2018. "Employment Protection, Temporary Contracts and Firm-Provided Training: Evidence from Italy," IZA Discussion Papers 11339, Institute of Labor Economics (IZA).
    18. Cabrales, Antonio & Dolado, Juan J. & Mora, Ricardo, 2014. "Dual Labour Markets and (Lack of) On-the-Job Training: PIAAC Evidence from Spain and Other EU Countries," IZA Discussion Papers 8649, Institute of Labor Economics (IZA).
    19. José María Arranz & Carlos García Serrano, 2015. "Los sistemas de prestaciones por desempleo de “experience rating”. Un análisis de los despidos temporales y los subsidios cruzados en España," Hacienda Pública Española / Review of Public Economics, IEF, vol. 212(1), pages 129-168, March.
    20. Krueger, Alan B. & Meyer, Bruce D., 2002. "Labor supply effects of social insurance," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 33, pages 2327-2392, Elsevier.
    21. Hijzen, Alexander & Mondauto, Leopoldo & Scarpetta, Stefano, 2017. "The impact of employment protection on temporary employment: Evidence from a regression discontinuity design," Labour Economics, Elsevier, vol. 46(C), pages 64-76.
    22. Stephen Woodbury, 2013. "Unemployment Insurance," Upjohn Working Papers 14-208, W.E. Upjohn Institute for Employment Research.
    23. Albertini, Julien & Fairise, Xavier & Terriau, Anthony, 2023. "Unemployment insurance, recalls, and experience rating," Journal of Macroeconomics, Elsevier, vol. 75(C).

    More about this item

    Keywords

    Assurance Chômage; Cotisations sociales; Coût du travail; Contrats courts;
    All these keywords.

    JEL classification:

    • J41 - Labor and Demographic Economics - - Particular Labor Markets - - - Labor Contracts
    • J65 - Labor and Demographic Economics - - Mobility, Unemployment, Vacancies, and Immigrant Workers - - - Unemployment Insurance; Severance Pay; Plant Closings
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    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:spo:wpmain:info:hdl:2441/4an256spl398tp1fg14l76bsi5. 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: Spire @ Sciences Po Library (email available below). General contact details of provider: https://edirc.repec.org/data/ecspofr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.