Leturcq, Marion - In: Journal of Public Economics 96 (2012) 5, pp. 541-552
Although the tax system is not marriage neutral in many countries, it has been found to be only slightly significant in determining marriage decisions (Buffeteau and Echevin, 2003; Alm and Whittington, 1995). This paper tests whether the tax system can alter the decision to contract a civil union,...