| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP8217 |
| DP8217 The Detaxation of Overtime Hours: Lessons from the French Experiment | |
| Pierre Cahuc; Stéphane Carcillo | |
| 发表日期 | 2011-01-24 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 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. |
| 主题 | Labour Economics |
| 关键词 | Overtime hours Tax exemption Working time |
| URL | https://cepr.org/publications/dp8217 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/537054 |
| 推荐引用方式 GB/T 7714 | Pierre Cahuc,Stéphane Carcillo. DP8217 The Detaxation of Overtime Hours: Lessons from the French Experiment. 2011. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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