The Detaxation of Overtime Hours: Lessons from the French Experiment
44 Pages Posted: 31 Jan 2011
Date Written: January 2011
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.
Keywords: overtime hours, Tax exemption, working time
JEL Classification: H24, H25, J22, J30
Suggested Citation: Suggested Citation
Do you have negative results from your research you’d like to share?
Recommended Papers
-
The Demand for Hours of Labor: Direct Evidence from California
-
The Demand for Hours of Labor: Direct Evidence from California
-
Does the Statutory Overtime Premium Discourage Long Workweeks?
-
Immigration Reform and the Earnings of Latino Workers: Do Employer Sanctions Cause Discrimination?
By Cynthia Bansak and Steven P. Raphael
-
Hours of Work and the Fair Labor Standards Act: A Study of Retail and Wholesale Trade, 1938-1950
-
Improving Workplace Conditions Through Strategic Enforcement
By David Weil
-
By Pia M. Orrenius and Madeline Zavodny
-
The Impact of Federal Overtime Legislation on Public Sector Labor Markets
-
By Minwoong Ji and David Weil