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All co-authors income tax splitting legislation kiddie children anti avoidance familienbesteuerung evidence canadian non measuring compliance cost expenditures case research development incentives effective parents minor estimates reveal share dividend reported capital gains steuervermeidung steuerpolitik einkommensteuer steuererhebungsverfahren tipping mcquatters formula discussion economic foundations valuation discounts child support costs planning strategies examine whether canada deters taxing marginal rate certain types labour received ols based cross province time series data aged declines introduction rule covered increases post period suggesting switching alternative technique percentage effect small base decrease larger increase analysis suggests method deter gewinnverlagerung gastgewerbe friseurhandwerk grenzsteuersatz trinkgeld erbschaftsteuer kleinaktionäre marktwert familienleistungsausgleich industrieforschung steuervergünstigung forschungskosten messung measurement
Composed kiddie tax family taxation splitting anti avoidance legislation legislation evidence evidence canadian canadian kiddie measuring compliance compliance cost cost tax tax expenditures expenditures case case research research development development incentives minor children reveal share dividend income capital gains gains income tax avoidance tax policy income tax taxation procedure income splitting anti avoidance tax income tax tipping tipping mcquatters mcquatters formula formula discussion discussion economic economic foundations foundations valuation valuation discounts discounts child child support support non non tax tax costs costs tax tax planning planning strategies strategies measuring incentives measuring incentives examine examine whether whether kiddie tax legislation legislation canada canada effective effective deters deters income splitting parents parents minor children taxing taxing marginal marginal rate rate certain certain types types non non labour labour income income received received children children ols ols estimates estimates based based cross cross province province time time series series data data reveal share dividend income reported reported children children aged aged declines declines introduction introduction anti share capital legislation period small base splitting
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Alan Macnaughton Biblio: Univ. of Waterloo (1996)
Publishing years Series Working paper / Industry Canada (1) 
The result list below will be reduced to the selected search terms. The terms are generated from the titles, abstracts and STW thesaurus of publications by the respective author.
