Restructuring costs in 24 countries, Version 1.0

A documented collection of 1,743 company restructuring plans (collective dismissals) in 24 countries, mostly 2000-2025. For each plan, the cost of the job cuts to the employer is expressed in months of gross salary per job cut, with the inputs (cost, jobs, pay, currency, pay year), six evidence-quality fields and the source documents used. Country results are job-weighted averages, given three ways: all cases; kept sectors (without former national monopolies, telecom operators, banks and insurers, utilities and State-owned firms with special employment rules); and kept sectors with company-disclosed costs only. A separate model estimate adjusts each country's kept-sector average to a large tech group (more than 5,000 staff) cutting 1,000 qualified jobs. The package includes the case table and codebook, a script that recomputes every published figure, robustness tables, a 50-case audit sample, the inputs and code of the large tech group estimate, and the method note. The dataset is not a representative sample and does not by itself measure the causal effect of employment-protection law. The cases were compiled by country research teams working with AI assistance under the supervision of Oliver Coste; the full evidence (country data sheets, case reviews, screening sheets and company reports) is on the project's public Google Drive: https://drive.google.com/drive/folders/17j6TBPktz9Y9lsPx9_4jdQevhnQeyUev. Errors: [e-mail].