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The Detaxation of Overtime Hours: Lessons from the French Experiment

  • Cahuc, Pierre

    ()

    (Ecole Polytechnique, Paris)

  • Carcillo, Stéphane

    ()

    (OECD)

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 Institute for the Study of Labor (IZA) in its series IZA Discussion Papers with number 5439.

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Length: 44 pages
Date of creation: Jan 2011
Date of revision:
Publication status: published in: Journal of Labor Economics, 2014, 32 (2), 361-400.
Handle: RePEc:iza:izadps:dp5439
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  1. 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.
  2. Bauer, Thomas K. & Zimmermann, Klaus F., 1999. "Overtime Work and Overtime Compensation in Germany," IZA Discussion Papers 48, Institute for the Study of Labor (IZA).
  3. Dora L. Costa, 2000. "Hours of work and the Fair Labor Standards Act: A study of retail and wholesale trade, 1938û1950," Industrial and Labor Relations Review, ILR Review, Cornell University, ILR School, vol. 53(4), pages 648-664, July.
  4. Trejo, Stephen J., 1997. "Does the Statutory Overtime Premium Discourage Long Workweeks?," University of California at Santa Barbara, Economics Working Paper Series qt4c36k4fq, Department of Economics, UC Santa Barbara.
  5. 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.
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