The Detaxation of Overtime Hours: Lessons from the French Experiment
Pierre Cahuc and
Stéphane Carcillo
Journal of Labor Economics, 2014, vol. 32, issue 2, 361 - 400
Abstract:
In October 2007, France introduced an exemption on the income tax and social security contributions that applied to wages received for hours worked overtime. The goal of the policy was to increase the number of hours worked. This article shows that this reform has had no significant impact on hours worked. Conversely, it has had a positive impact on the overtime hours declared by highly qualified wage earners, who have opportunities to manipulate the overtime hours they declare in order to optimize their tax situation since the hours they work are difficult to verify.
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (27)
Downloads: (external link)
http://dx.doi.org/10.1086/674987 (application/pdf)
http://dx.doi.org/10.1086/674987 (text/html)
Access to the online full text or PDF requires a subscription.
Related works:
Working Paper: The Detaxation of Overtime Hours: Lessons from the French Experiment (2014) 
Working Paper: The Detaxation of Overtime Hours: Lessons from the French Experiment (2014) 
Working Paper: The Detaxation of Overtime Hours: Lessons from the French Experiment (2011) 
Working Paper: The Detaxation of Overtime Hours: Lessons from the French Experiment (2011) 
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:ucp:jlabec:doi:10.1086/674987
Access Statistics for this article
More articles in Journal of Labor Economics from University of Chicago Press
Bibliographic data for series maintained by Journals Division ().