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Would you civil union me?

  • Marion Leturcq

    ()

    (CREST - Centre de Recherche en Économie et Statistique - INSEE - École Nationale de la Statistique et de l'Administration Économique, EEP-PSE - Ecole d'Économie de Paris - Paris School of Economics - Ecole d'Économie de Paris, PSE - Paris-Jourdan Sciences Economiques - CNRS : UMR8545 - École des Hautes Études en Sciences Sociales (EHESS) - École des Ponts ParisTech (ENPC) - École normale supérieure [ENS] - Paris)

Although the tax system is not marriage neutral in many countries, it has been found only slightly significant in determining marriage decision (Buffeteau and Echevin, 2003; Alm and Whittington, 1995). This paper tests if the tax system could alter the decision to contract a civil union, which is a less binding marital contract. In France, since 1999, couples can either contract a marriage or a civil union (pacs). I assess the impact of taxation on the decision to contract a pacs using a difference-in-differences evaluation of the 2005 reform of income taxation of newly pacsed couples. As the control group is contaminated by the reform, I propose an original estimation method based on a difference-in-differences-in-differences setting to estimate bounds to the impact of the reform. My results suggest a positive and increasing impact of taxation on pacs rates, but also a change in the timing of pacs indicating that taxation alters the decision to contract a pacs. I find a slightly significant impact of taxation on the decision to break up a pacs.

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File URL: http://halshs.archives-ouvertes.fr/docs/00/62/86/42/PDF/Pacs_main_wp.pdf
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Paper provided by HAL in its series PSE Working Papers with number halshs-00628642.

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Date of creation: Sep 2011
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Handle: RePEc:hal:psewpa:halshs-00628642
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00628642
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  1. Steffen Reinhold, 2010. "Reassessing the link between premarital cohabitation and marital instability," Demography, Springer, vol. 47(3), pages 719-733, August.
  2. Betsey Stevenson & Justin Wolfers, 2007. "Marriage and Divorce: Changes and their Driving Forces," Journal of Economic Perspectives, American Economic Association, vol. 21(2), pages 27-52, Spring.
  3. Mircea Trandafir, 2009. "The effect of same-sex marriage laws on different-sex marriage: Evidence from The Netherlands," Cahiers de recherche 09-23, Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke, revised Feb 2012.
  4. Michael J. Brien & Lee A. Lillard & Steven Stern, 2006. "Cohabitation, Marriage, And Divorce In A Model Of Match Quality," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 47(2), pages 451-494, 05.
  5. François Legendre & Florence Thibault, 2007. "Les concubins et l’impôt sur le revenu en France," Économie et Statistique, Programme National Persée, vol. 401(1), pages 3-21.
  6. Hector Chade & Gustavo Ventura, 2001. "Income Taxation and Marital Decisions," Working Papers 35, Universidad de San Andres, Departamento de Economia, revised Jun 2001.
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