Similarly to a previous study, but with a data set more representative of the workers that have gained from the work sharing program, the purpose of this paper is to analyse whether the government subsidy that has been paid to workers of a large Canadian firm in the context of a work sharing program has been a profitable operation for the government . We find that under favourable circumstances it could be financially viable for the provincial government and that under most cases of figure it is profitable for the federal government.

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