Income splitting, settlements and avoidance: taxing the family on business profits

<p>In a progressive income tax system with an individual tax unit, high-rate taxpayers have an incentive to split income with lower-rate family members to minimise the family’s total tax burden. This raises equity and neutrality concerns. Adopting a spousal tax unit limits the gains from incom...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक: Loutzenhiser, G
अन्य लेखक: Freedman, J
स्वरूप: थीसिस
भाषा:English
प्रकाशित: 2009
विषय: