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Faut-il revenir sur la défiscalisation des heures supplémentaires ? Simulation et première évaluation de ce dispositif

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  • Eric Heyer

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

Abstract

Parmi les mesures du plan d'économies annoncé le 24 août 2011 par le Premier ministre François Fillon, figure une modification du dispositif de défiscalisation des heures supplémentaires et son exonération de cotisations sociales en vigueur en France depuis le 1er octobre 2007. À cette occasion nous nous proposons de revenir sur cette mesure en présentant nos simulations macroéconomiques ainsi qu'une première évaluation de ce dispositif (...).

Suggested Citation

  • Eric Heyer, 2011. "Faut-il revenir sur la défiscalisation des heures supplémentaires ? Simulation et première évaluation de ce dispositif," SciencePo Working papers Main hal-01024472, HAL.
  • Handle: RePEc:hal:spmain:hal-01024472
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-01024472
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    1. repec:hal:spmain:info:hdl:2441/5l6uh8ogmqildh09h561p0po1 is not listed on IDEAS
    2. Eric Heyer, 2011. "The effectiveness of economic policy and position in the cycle: the case of tax reductions on overtime in France," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 27(2), pages 364-379.
    3. repec:hal:wpspec:info:hdl:2441/5l6uh8ogmqildh09h561p0po1 is not listed on IDEAS
    4. repec:hal:spmain:info:hdl:2441/eu4vqp9ompqllr09h9590e0jn is not listed on IDEAS
    5. Eric Heyer, 2011. "The effectiveness of economic policy and position in the cycle," Working Papers hal-01069482, HAL.
    6. Manuel Arellano & Stephen Bond, 1991. "Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 58(2), pages 277-297.
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