Document Type
Article
Abstract
In examining the treatment of families v. individual taxpayers under the tax systems of five different countries, Louise Dulude begins by tracing each system's political and historical evolution. She provides criteria for an ideal choice of tax unit against which the existing five systems are measured and reviews the political and philosophical rationales preventing adoption of this ideal.
Citation Information
Dulude, Louise.
"Taxation of the Spouses: A Comparison of Canadian, American, British, French and Swedish Law."
Osgoode Hall Law Journal
23.1 (1985)
: 67-129.
DOI: https://doi.org/10.60082/2817-5069.1908
https://digitalcommons.osgoode.yorku.ca/ohlj/vol23/iss1/3