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Title:The detaxation of overtime hours: Lessons from the French experiment PDF Logo
Authors:Cahuc, Pierre
Carcillo, Stéphane
Issue Date:2011
Series/Report no.:Discussion paper series // Forschungsinstitut zur Zukunft der Arbeit 5439
Abstract: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.
Subjects:tax exemption
overtime hours
working time
JEL:H24
H25
J22
J30
Persistent Identifier of the first edition:urn:nbn:de:101:1-201104113124
Document Type:Working Paper
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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