The temporary impact of permanent employment incentives: Evidence from Italy

Fuente: arXiv
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Auteurs principaux: Cantarella, Michele, Maurizio, Maria Cristina, Serti, Francesco
Format: Preprint
Publié: 2025
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author Cantarella, Michele
Maurizio, Maria Cristina
Serti, Francesco
author_facet Cantarella, Michele
Maurizio, Maria Cristina
Serti, Francesco
contents This paper evaluates the short and medium-term effectiveness of payroll tax reductions aimed at promoting the permanent conversion of temporary contracts through social contribution exemptions. Using rich administrative data from Tuscany, providing detailed employment histories, we exploit a unique change in eligibility criteria in 2018 to estimate the causal impact of these exemptions. We find that the incentives immediately increased the probability of conversion, with no evidence of substitution against non-eligible cohorts. However, these positive effects were short-lived and appear to reflect anticipated conversions. Indeed, in the medium term, we find no persistent effects on a broad set of employment outcomes -- including whether the worker remains in the same permanent job, holds any permanent position, continues working in the same firm or sector, and how long has kept working -- and no evidence of heterogeneous effects across firm or worker characteristics.
format Preprint
id arxiv_https___arxiv_org_abs_2509_10193
institution arXiv
publishDate 2025
record_format arxiv
spellingShingle The temporary impact of permanent employment incentives: Evidence from Italy
Cantarella, Michele
Maurizio, Maria Cristina
Serti, Francesco
General Economics
Economics
This paper evaluates the short and medium-term effectiveness of payroll tax reductions aimed at promoting the permanent conversion of temporary contracts through social contribution exemptions. Using rich administrative data from Tuscany, providing detailed employment histories, we exploit a unique change in eligibility criteria in 2018 to estimate the causal impact of these exemptions. We find that the incentives immediately increased the probability of conversion, with no evidence of substitution against non-eligible cohorts. However, these positive effects were short-lived and appear to reflect anticipated conversions. Indeed, in the medium term, we find no persistent effects on a broad set of employment outcomes -- including whether the worker remains in the same permanent job, holds any permanent position, continues working in the same firm or sector, and how long has kept working -- and no evidence of heterogeneous effects across firm or worker characteristics.
title The temporary impact of permanent employment incentives: Evidence from Italy
topic General Economics
Economics
url https://arxiv.org/abs/2509.10193