Taxation of Couples and Marital Status – Simulation of Three Reforms of the Marital Quotient in France
[Imposition des couples et statut marital -Simulation de trois réformes du quotient conjugal en France]
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Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03201795
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Other versions of this item:
- Guillaume Allègre & Hélène Périvier & Muriel Pucci, 2021. "Taxation of Couples and Marital Status – Simulation of Three Reforms of the Marital Quotient in France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 3-20.
References listed on IDEAS
- Thomas F. Crossley & Sung-Hee Jeon, 2007.
"Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988,"
Fiscal Studies, Institute for Fiscal Studies, vol. 28(3), pages 343-365, September.
- Thomas F. Crossley & Sung-Hee Jeon, 2006. "Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988," Quantitative Studies in Economics and Population Research Reports 404, McMaster University.
- Thomas F. Crossley & Sung-Hee Jeon, 2006. "Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988," Social and Economic Dimensions of an Aging Population Research Papers 149, McMaster University.
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Cited by:
- Clément Carbonnier, 2021.
"Family-Based Tax and Transfer System – Issues for Income Tax and Other Public Policies,"
Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 41-48.
- Clément Carbonnier, 2021. "Family-Based Tax and Transfer System – Issues for Income Tax and Other Public Policies," Post-Print hal-04258890, HAL.
- Mathias André & Antoine Sireyjol, 2021. "Redistributive Effects of the Taxation of Couples and Families: A Microsimulation Study of Income Tax," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 21-39.
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More about this item
Keywords
income tax; marital quotient; microsimulation; impôt sur le revenu; quotient conjugal;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
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