Tax Minimization by French Cohabiting Couples
| dc.rights.license | open | en_US |
| hal.structure.identifier | Bordeaux Sciences Economiques [BSE] | |
| dc.contributor.author | BARGAIN, Olivier | |
| dc.contributor.author | ECHEVIN, Damien | |
| dc.contributor.author | ETIENNE, Audrey | |
| dc.contributor.author | MOREAU, Nicolas | |
| dc.contributor.author | PACIFICO, Adrien | |
| dc.date.accessioned | 2022-09-06T14:03:04Z | |
| dc.date.available | 2022-09-06T14:03:04Z | |
| dc.date.issued | 2022-05 | |
| dc.identifier.issn | 0028-0283 | en_US |
| dc.identifier.uri | oai:crossref.org:10.1086/719427 | |
| dc.identifier.uri | https://oskar-bordeaux.fr/handle/20.500.12278/140655 | |
| dc.description.abstractEn | 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 rebates. We find that children are allocated in a way that minimizes tax liability in 75 percent of cohabiting households. The 25 percent of households that fail to minimize their liability appear to use heuristics, are influenced by inertia, and possibly fail to fully cooperate as suboptimal couples tend to separate more and marry less in the subsequent period. | |
| dc.language.iso | EN | en_US |
| dc.source | crossref | |
| dc.subject.en | efficiency | |
| dc.subject.en | noncooperative model | |
| dc.subject.en | income taxation | |
| dc.subject.en | learning | |
| dc.subject.en | tax returns | |
| dc.title.en | Tax Minimization by French Cohabiting Couples | |
| dc.type | Article de revue | en_US |
| dc.identifier.doi | 10.1086/719427 | en_US |
| dc.subject.hal | Économie et finance quantitative [q-fin] | en_US |
| dc.subject.jel | D - Microeconomics::D1 - Household Behavior and Family Economics::D13 - Household Production and Intrahousehold Allocation | en_US |
| dc.subject.jel | D - Microeconomics::D6 - Welfare Economics::D61 - Allocative Efficiency; Cost–Benefit Analysis | en_US |
| dc.subject.jel | H - Public Economics::H3 - Fiscal Policies and Behavior of Economic Agents::H31 - Household | en_US |
| bordeaux.journal | National Tax Journal | en_US |
| bordeaux.page | 000-000 | en_US |
| bordeaux.hal.laboratories | Bordeaux Sciences Economiques / Bordeaux School of Economics -BSE) - UMR 6060 | en_US |
| bordeaux.institution | Université de Bordeaux | en_US |
| bordeaux.institution | CNRS | en_US |
| bordeaux.peerReviewed | oui | en_US |
| bordeaux.inpress | non | en_US |
| bordeaux.import.source | dissemin | |
| hal.identifier | hal-03770650 | |
| hal.version | 1 | |
| hal.date.transferred | 2022-09-06T14:03:07Z | |
| hal.export | true | |
| workflow.import.source | dissemin | |
| dc.rights.cc | Pas de Licence CC | en_US |
| bordeaux.COinS | ctx_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.jtitle=National%20Tax%20Journal&rft.date=2022-05&rft.spage=000-000&rft.epage=000-000&rft.eissn=0028-0283&rft.issn=0028-0283&rft.au=BARGAIN,%20Olivier&ECHEVIN,%20Damien&ETIENNE,%20Audrey&MOREAU,%20Nicolas&PACIFICO,%20Adrien&rft.genre=article |
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