Tax Minimization by French Cohabiting Couples
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EN
Article de revue
Este ítem está publicado en
National Tax Journal. 2022-05p. 000-000
Resumen en inglés
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 ...Leer más >
Palabras clave en inglés
efficiency
noncooperative model
income taxation
learning
tax returns