Défiscalisation des heures supplémentaires : une perspective d'équilibre général
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 dataxtion 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.
Volume (Year): (2011)
Issue (Month): 103-104 ()
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