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Would you civil union me?

Listed author(s):
  • Marion Leturcq

    ()

    (CREST - Centre de Recherche en Économie et Statistique - INSEE - ENSAE ParisTech - École Nationale de la Statistique et de l'Administration Économique, PSE - Paris School of Economics, PSE - Paris-Jourdan Sciences Economiques - ENS Paris - École normale supérieure - Paris - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique)

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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Paper provided by HAL in its series PSE Working Papers with number halshs-00628642.

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Date of creation: Sep 2011
Handle: RePEc:hal:psewpa:halshs-00628642
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00628642
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  1. Alm, James & Whittington, Leslie A., 1997. "Income taxes and the timing of marital decisions," Journal of Public Economics, Elsevier, vol. 64(2), pages 219-240, May.
  2. Valérie Mignon & Christophe Hurlin, 2005. "Une synthèse des tests de racine unitaire sur données de panel," Économie et Prévision, Programme National Persée, vol. 169(3), pages 253-294.
  3. Justin Wolfers, 2003. "Did Unilateral Divorce Laws Raise Divorce Rates? A Reconciliation and New Results," NBER Working Papers 10014, National Bureau of Economic Research, Inc.
  4. Gary S. Becker, 1981. "A Treatise on the Family," NBER Books, National Bureau of Economic Research, Inc, number beck81-1.
  5. Betsey Stevenson & Justin Wolfers, 2007. "Marriage and divorce: changes and their driving forces," Working Paper Series 2007-03, Federal Reserve Bank of San Francisco.
  6. Niko Matouschek & Imran Rasul, 2008. "The Economics of the Marriage Contract: Theories and Evidence," Journal of Law and Economics, University of Chicago Press, vol. 51(1), pages 59-110, 02.
  7. Marion Leturcq, 2011. "Would you civil union me?," PSE Working Papers halshs-00628642, HAL.
  8. repec:ntj:journl:v:49:y:1996:i:no._4:p:571-89 is not listed on IDEAS
  9. Becker, Gary S, 1973. "A Theory of Marriage: Part I," Journal of Political Economy, University of Chicago Press, vol. 81(4), pages 813-846, July-Aug..
  10. Hector Chade & Gustavo Ventura, 2001. "Income Taxation and Marital Decisions," Working Papers 35, Universidad de San Andres, Departamento de Economia, revised Jun 2001.
  11. Élise Amar & Sophie Guérin, 2007. "Se marier ou non : le droit fiscal peut-il aider à choisir ?," Économie et Statistique, Programme National Persée, vol. 401(1), pages 23-37.
  12. Alm, James & Whittington, Leslie A., 1996. "The Rise and Fall and Rise ... Of the Marriage Tax," National Tax Journal, National Tax Association, vol. 49(4), pages 571-589, December.
  13. Steffen Reinhold, Ph.D., 2009. "Reassessing the Link between Premarital Cohabitation and Marital Instability," MEA discussion paper series 09178, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
  14. Alm, James & Whittington, Leslie A, 1999. "For Love or Money? The Impact of Income Taxes on Marriage," Economica, London School of Economics and Political Science, vol. 66(263), pages 297-316, August.
  15. Gary S. Becker, 1974. "A Theory of Marriage: Part II," NBER Chapters, in: Marriage, Family, Human Capital, and Fertility, pages 11-26 National Bureau of Economic Research, Inc.
  16. 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 l'École de gestion à l'Université de Sherbrooke, revised Feb 2012.
  17. Steven Stern & Michael J. Brien & Lee A. Lillard, 1999. "Cohabitation, Marriage, and Divorce in a Model of Match Quality," Virginia Economics Online Papers 322, University of Virginia, Department of Economics.
  18. Leora Friedberg, 1998. "Did Unilateral Divorce Raise Divorce Rates? Evidence from Panel Data," NBER Working Papers 6398, National Bureau of Economic Research, Inc.
  19. Marianne Bertrand & Esther Duflo & Sendhil Mullainathan, 2002. "How Much Should We Trust Differences-in-Differences Estimates?," NBER Working Papers 8841, National Bureau of Economic Research, Inc.
  20. 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.
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