Leturcq, Marion - HAL - 2011
Although the tax system is not marriage neutral in many countries, it has been found only slightly significant in … determining marriage decision (Buffeteau and Echevin, 2003; Alm and Whittington, 1995). This paper tests if the tax system could … either contract a marriage or a civil union (pacs). I assess the impact of taxation on the decision to contract a pacs using …