either contract a marriage or a civil union (pacs). I assess the impact of taxation on the decision to contract a pacs using … pacs rates, but also a change in the timing of pacs indicating that taxation alters the decision to contract a pacs. I find … a slightly significant impact of taxation on the decision to break up a pacs. …

introduced civil union (pacs) as an alternative legal union to marriage. I assess the impact of taxation on the decision to … contract a pacs using a difference-in-differences evaluation of the 2005 income tax reform for newly pacsed couples. As the …-in-differences-in-differences setting to estimate bounds to the impact of the reform. My results find a positive and increasing impact of taxation on pacs …

Since its creation in France in 1999, the civil partnership (Pacte civil de solidarité, or PACS), which provides … with this dissociation to challenge the hypothesis whereby individuals who register a PACS in France present attitudes and … INSERM in 2005-2006, we studied the relationship of individuals in PACS unions with the three main components of the dominant …

giving more money to more candidates, more political action committees (PACs), and more parties, active CEOs’ partisan …