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...
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| 格式: | Thesis |
| 語言: | English |
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2009
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