This paper explores the characteristics of job creation and job destruction across four core regions in Taiwan. We find that the cyclical behavior of job creation and destruction is similar across the North, Central and South regions, however, is dramatically different in the East region. This evidence suggests the preference for aggregate stabilization policies in the North, Central and South regions. Moreover, this study finds that job creation seems to be an earlier reaction to the deep recession (December 2000–March 2002) than that of job destruction. The reason is that employers prefer to announce favorable news first and bad news later to their employees, in the face of employment adjustment.