Income splitting and anti-avoidance legislation : evidence from the Canadian "kiddie tax"
Year of publication: |
December 2015
|
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Authors: | Bauer, Andrew M. ; Macnaughton, Alan ; Sen, Anindya |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 22.2015, 6, p. 909-931
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Subject: | "Kiddie tax" | Income shifting | Income splitting | Anti-avoidance | Canada | Kanada | Steuervermeidung | Tax avoidance | Steuerpolitik | Tax policy | Familienbesteuerung | Family taxation | Einkommensteuer | Income tax |
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