Tax Minimization by French Cohabiting Couples
Langue
EN
Article de revue
Ce document a été publié dans
National Tax Journal. 2022-05p. 000-000
Résumé en anglais
This paper examines the tax returns of French cohabiting couples with children. These couples form two separate tax units and must optimally assign their children to the tax unit of one of the parents to optimize tax ...Lire la suite >
Mots clés en anglais
efficiency
noncooperative model
income taxation
learning
tax returns