Income from overtime work is subject to income tax in most European countries. However, the effect of overtime tax introduction on hours worked has largely remained an unanswered question. This paper examines an unanticipated re-introduction of French overtime tax in 2012, by comparing full-time...

This paper documents the key stylised facts underlying the evolution of labour supply at the extensive and intensive margins in the last forty years in three countries: United-States, United-Kingdom and France. We develop a statistical decomposition that provides bounds on changes at the...