section_path: Economic issues/Property regimes and taxation
section_name: Property regimes and taxation
paragraph_text: Property regimes and taxation
  
  In some countries married couples benefit from various taxation advantages not available to a single person or to unmarried couples. For example, spouses may be allowed to average their combined incomes. Some jurisdictions recognize common law marriage or de facto relations for this purposes. In some jurisdictions there is also an option of civil partnership or domestic partnership.
  
  Different property regimes exist for spouses. In many countries, each marriage partner has the choice of keeping their property separate or combining properties. In the latter case, called community property, when the marriage ends by divorce each owns half. In lieu of a will or trust, property owned by the deceased generally is inherited by the surviving spouse.