000			01372nab a2200253 c 4500
999			_c146619 _d146619
003			ES-MaIEF
005			20221024171354.0
007			ta
008			221024t2022 us ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245	0	0	_aTax minimization by french coabiting couples _c Olivier Bargain... [et al.]
500			_aResumen
504			_aBibliografía.
520			_aThis 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 rebates. We find that children are allocated in a way that minimizes tax liability in 75 percent of cohabiting households. The 25 percent of households that fail to minimize their liability appear to use heuristics, are influenced by inertia, and possibly fail to fully cooperate as suboptimal couples tend to separate more and marry less in the subsequent period.
650		4	_aDECLARACIONES CONJUNTAS _952226
650		4	_aFAMILIA _944146
650		4	_aDEVOLUCION DE INGRESOS INDEBIDOS _942656
650		4	_aIMPUESTOS _947460
650		4	_aEFICIENCIA _943270
650		4	_aFRANCIA _944475
700	1		_aBargain, Olivier _955966
773	0		_9168190 _oOP 233/2022/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 75, n. 2, June 2022, p. 265-296
942			_cART