Une maquette pour évaluer les conséquences de la mesure de défiscalisation des heures supplémentaires sur l'emploi et la production

Pierre Lissot

Economie & Prévision, 2010, vol. n° 195-196, issue 4, 53-66

Abstract: This article studies the impact on employment and production of the overtime tax exemption voted by the French Parliament in summer 2007. We use a general equilibrium model for the assessment. The special feature of our model is that it takes into account the gender division of household labor. The model evaluates the effects of the tax reform on the number of hours worked, labor supply by gender, and GDPgrowth. The measure leads to a long-term rise in production in the 0.3%-1.9% range, as well as in hours worked. The resulting reallocation of labor supply within households leads to a decrease in the labor force. Female labor force is particularly affected, its decrease being evaluated between 11,000 and 63,000 people.

Keywords: overtime; taxation policy; labor market (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=ECOP_195_0053 (application/pdf)
http://www.cairn.info/revue-economie-et-prevision-1-2010-4-page-53.htm (text/html)
free

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cai:ecoldc:ecop_195_0053

Access Statistics for this article

More articles in Economie & Prévision from La Documentation Française
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().