Real Versus Notional Income Splitting: What Canada Should Learn from the US "Innocent Spouse" Problem

Document Type

Article

Publication Date

2013

Source Publication

Canadian Tax Journal. Volume 61, Number 3 (2013), p. 709-721.

Keywords

equality; income splitting; men; tax administration; tax policy; women

Creative Commons License

Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

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