Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/46118 
Year of Publication: 
2011
Series/Report no.: 
IZA Discussion Papers No. 5439
Publisher: 
Institute for the Study of Labor (IZA), Bonn
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: 
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.