Journal of labor economics, 2014-04, Vol.32 (2), p.361-400
2014
Details
- Autor(en) / Beteiligte
- Titel
- The Detaxation of Overtime Hours: Lessons from the French Experiment
- Ist Teil von
- Journal of labor economics, 2014-04, Vol.32 (2), p.361-400
- Ort / Verlag
- Chicago: University of Chicago Press
- Erscheinungsjahr
- 2014
- Link zum Volltext
- Quelle
- BSC - Ebsco (Business Source Ultimate)
- Beschreibungen/Notizen
- 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.
- Sprache
- Englisch
- Identifikatoren
- ISSN: 0734-306XeISSN: 1537-5307DOI: 10.1086/674987Titel-ID: cdi_uchicagopress_journals_674987
- Format
- –
- Schlagworte
- Analysis, Coefficients, Compensation and benefits, Control groups, Earnings, Economic policy, Economic trends, Economics and Finance, Employee compensation, Employees, Employers, Forecasts and trends, France, Hours of work, Humanities and Social Sciences, Income tax, Income taxes, Laws, regulations and rules, Management, Overtime, Overtime pay, Social policy, Social security, Studies, Tax exemption, Tax exemptions, Tax policy, Taxation, Unemployment, Wage earners, Wages, Wages & salaries, Western Europe, Workers, Workforce, Working hours