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The Detaxation of Overtime Hours: Lessons from the French Experiment

  • Cahuc, Pierre
  • Carcillo, Stéphane

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.

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Paper provided by C.E.P.R. Discussion Papers in its series CEPR Discussion Papers with number 8217.

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Date of creation: Jan 2011
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Handle: RePEc:cpr:ceprdp:8217
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  1. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009. "Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries," NBER Working Papers 15218, National Bureau of Economic Research, Inc.
  2. Trejo, Stephen, 2001. "Does the Statutory Overtime Premium Discourage Long Workweeks?," IZA Discussion Papers 373, Institute for the Study of Labor (IZA).
  3. Dora L. Costa, 1998. "Hours of Work and the Fair Labor Standards Act: A Study of Retail and Wholesale Trade, 1938-1950," NBER Working Papers 6855, National Bureau of Economic Research, Inc.
  4. Bauer, Thomas & Zimmermann, Klaus F, 1999. "Overtime Work and Overtime Compensation in Germany," Scottish Journal of Political Economy, Scottish Economic Society, vol. 46(4), pages 419-36, September.
  5. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
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