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The Detaxation of Overtime Hours: Lessons from the French Experiment
tax exemption overtime hours working time
2012/11/2
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 ...
More comprehensive survey covers overtime hours even of persons who do not exceed the traditional 40-hour week; 1.6 million of them received premium pay in 1985.
During the economic expansion of the 1990s, employers in manufacturing industries were more likely than in previous recoveries to increase overtime hours among existing employees than to hire new work...
Does the Statutory Overtime Premium Discourage Long Workweeks?
Overtime work hours compensating differential
2013/10/18
Using a pooled data set consisting of 20 annual observations on each of eleven major industry groups, I estimate the effects of overtime pay regulation on weekly work schedules. After controlling for ...
Why Do Overtime Work, Overtime Compensation and the Distribution of Economic Well-Being Evidence for the West Germany and Great Britain
Overtime wage inequality economic well-being semi-parametric decomposition technique panel data
2013/10/18
Using panel data for West Germany and Great Britain, we show that there are striking differences in overtime work and overtime compensation in the two countries in the 1990s. Our estimates reveal that...
Overtime Work, Dual Job Holding and Taxation
Labour supply, dual job holding, overtime work, piecewise linear budget constraints
2013/10/18
Traditionally, labour supply data do not include much information on hours and wages in secondary job or overtime work. In this paper, we estimate labour supply models based on survey information on h...
Why Do Firms Pay an Overtime Premium?
overtime premium specific human capital asymmetric information
2013/10/17
This paper develops a two-period specific human capital model in which the bargaining parties seek to achieve optimal wage-hours contracts in the face of asymmetrically held information. With a single...
Overtime Hours in Great Britain over the Period 1975-1999: A Panel Data Analysis
Overtime work contractual hours panel data Tobit model
2013/10/18
Around 40% of the male workforce regularly works 8 to 9 hours a week of paid overtime. This paper investigates the determinants of overtime hours in Britain over the period 1975-1999. For this purpose...
Paid and Unpaid Overtime Working in Germany and the UK
Unpaid Overtime hours determination earnings effects
2013/10/18
Significant numbers of employees work more hours in the workplace than their contract stipulates. Such overtime work can either be paid or unpaid. This research considers overtime working in Germany a...
Overtime Work and Overtime Compensation in Germany
Hours of work overtime working overtime compensation
2013/10/17
Sharing the available stock of work more fairly is a popular concern in the public policy debate. One policy proposal is to reduce overtime work in order to allow the employment of more people. This p...
Overtime Working in an Unregulated Labour Market
Overtime collective bargaining labor market regulation
2013/10/17
Using individual-level data on male non-managerial workers from the 1996 British New Earnings Survey, we estimate overtime hours and average premium pay equations. Among other issues, four broad quest...