Filing taxes as a legal common-law couple allows partners to take advantage of manytax deductions, including theAmerican Opportunity Tax Credit(AOTC), Child and Dependent Care Tax Credit, Earned Income Tax Credit (EITC), and theLifetime Learning Credit(LLC). History of Common-Law Marriage Common...
Finally, in Germany, as in the other countries, cohabitation has also recently increased. Unlike the other countries in this study, however, social policies and taxation law continue to favor marriage over cohabitation; the advantages of tax splitting and sharing the health insurance of the main e...
The same holds for Luxembourg, where the gender gap in the average METRs would be 7 pp without marriage-related fiscal benefits in the tax-benefit system. High policy impacts are also found in Belgium (2.9 pp), Spain (3.6 pp) and Ireland (3.8 pp). To put it in context: without ...