Leturcq, Marion - HAL - 2011
either contract a marriage or a civil union (pacs). I assess the impact of taxation on the decision to contract a pacs using … a difference-in-differences evaluation of the 2005 reform of income taxation of newly pacsed couples. As the control …-in-differences-in-differences setting to estimate bounds to the impact of the reform. My results suggest a positive and increasing impact of taxation on …