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Thesis

Income splitting, settlements and avoidance: taxing the family on business profits

Abstract:

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 income splitting, but the individual is the better choice on privacy, autonomy, equality, definitional, marriage neutrality and work incentive grounds. Once the individual is chosen as the income tax unit, th...

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Institution:
University of Oxford
Division:
SSD
Department:
Law
Oxford college:
Christ Church
Role:
Author

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Division:
SSD
Department:
Law
Role:
Supervisor
Publication date:
2009
Type of award:
DPhil
Level of award:
Doctoral
Awarding institution:
Oxford University, UK
Language:
English
Keywords:
Subjects:
UUID:
uuid:059b8ed4-a3fb-42bf-970e-77718ff105c9
Local pid:
ora:6356
Deposit date:
2012-07-11

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