D fiscalisation des heures suppl mentaires: une perspective d' quilibre g n ral

Julien Matheron

Working papers from Banque de France

Abstract: This paper characterizes the short- and long-run effects of overtime de-taxation. A dynamic general equilibrium with overtime hours is first developed and calibrated to French data. A fiscal shock consisting of a complete de-taxation of overtime hours is then implemented in the model. Several fiscal scenarios are considered, depending on the pace of public debt and depending on whether consumption taxes or lump-sum taxes are adjusted. In each case, the welfare gains of the fiscal reform are computed. Overtime de-taxation is found to have very limited aggregate effects on output and the labor supply. It also generates a small welfare gain or even a welfare loss, depending on the on the fiscal scenario.

Keywords: Overtime de-taxation; general equilibrium (search for similar items in EconPapers)
JEL-codes: E13 E62 E65 (search for similar items in EconPapers)
Pages: 23 pages
Date: 2010
New Economics Papers: this item is included in nep-dge, nep-eec and nep-mac
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Persistent link: https://EconPapers.repec.org/RePEc:bfr:banfra:304

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