Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/46118 
Erscheinungsjahr: 
2011
Schriftenreihe/Nr.: 
IZA Discussion Papers No. 5439
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
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.
Schlagwörter: 
tax exemption
overtime hours
working time
JEL: 
H24
H25
J22
J30
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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