Échevin, Damien - In: Économie et Prévision 160 (2003) 4, pp. 149-165
[eng] An estimate using a microsimulation model suggests that approximately 46% of married couples in France benefit from a tax gain as a result of marriage and 22% suffer a tax penalty. Influenced by factors such as tax allowances, minimum thresholds and specific deductions, the annual average...