Three Empirical Essays in French Household Taxation.

Summary This thesis consists of three chapters that concern household taxation. The first chapter studies the impact of the frequency of taxation and more specifically the welfare gains associated with the shift from an annual to a monthly taxation system. The second chapter studies the tax optimization behaviors of cohabiting couples via the optimal allocation of children on tax forms. The third chapter aims at assessing the impact on the taxable base of the double lowering of the ceiling of the family allowance that took place in 2012 and 2013.