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Faut-il de nouveau défiscaliser les heures supplémentaires ?

Author

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  • Eric Heyer

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

Abstract

Près de 10 ans après son instauration par le gouvernement Fillon dans la Loi TEPA d'octobre 2007 et 5 ans après son abrogation par le gouvernement Ayrault en septembre 2012, la défiscalisation des heures supplémentaires a refait surface à la faveur des primaires de l'élection présidentielle. Nicolas Sarkozy l'a notamment mise en avant lors des primaires de la droite et du centre et Manuel Valls l'a inscrite dans son programme des primaires de gauche. [Premier paragraphe]

Suggested Citation

  • Eric Heyer, 2017. "Faut-il de nouveau défiscaliser les heures supplémentaires ?," SciencePo Working papers Main hal-03457600, HAL.
    • Handle: RePEc:hal:spmain:hal-03457600
    Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-03457600
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