Thévenon and the anonymous reporters for their comments and remarks that led to improving this article. He retains, however, sole responsibility for any errors that may remain ** At the time Vincent Lignon wrote this article, he was a PhD student at the Centre d'économie at the Sorbonne (CES, University of Paris 1, Panthéon-Sorbonne) and at the Institut national d'études démographiques (French Institute for Demographic Studies-INED). He was also associated with the Edhec Business School. He is now an economist at the Caisse nationale des allocations familiales (CNAF, France's child benefit fund) and is associated with the CES;
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