Calot, Gérard - In: Population (french edition) 49 (1994) 6, pp. 1473-1500
Calot (Gérard). - Tax law, marital status and number of children This article analyses certain aspects of French direct taxation in 1992 and 1993 according to marital status, number of children and income. It appears that the various provisions added to the family splitting rule are the cause...