Une maquette pour évaluer les conséquences de la mesure de défiscalisation des heures supplémentaires sur l'emploi et la production

This article studies the impact on employment and production of the overtime tax exemption voted by the French Parliament in summer 2007. We use a general equilibrium model for the assessment. The special feature of our model is that it takes into account the gender division of household labor. The model evaluates the effects of the tax reform on the number of hours worked, labor supply by gender, and GDPgrowth. The measure leads to a long-term rise in production in the 0.3%-1.9% range, as well as in hours worked. The resulting reallocation of labor supply within households leads to a decrease in the labor force. Female labor force is particularly affected, its decrease being evaluated between 11,000 and 63,000 people.