The Detaxation of Overtime Hours: Lessons from the French Experiment

• 成果类型: Article
• 署名作者: Cahuc, Pierre; Carcillo, Stephane
• 署名单位: Institut Polytechnique de Paris; ENSAE Paris; Center for Economic & Policy Research (CEPR); Organisation for Economic Co-operation & Development (OECD); IZA Institute Labor Economics
• 刊物名称: JOURNAL OF LABOR ECONOMICS
• ISSN/ISSBN: 0734-306X
• DOI: 10.1086/674987
• 发表日期: 2014
• 页码: 361-400
• 关键词: work

摘要

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.