Published on 01 Jan 96
by Australian Tax Research Foundation
This volume contributes to the important and ongoing debate over the income tax unit and the design of tax rates scale. Papers include those on methods of preventing income splitting, the US debate on joint filing, and the Australian debate over the efficiency and equity implications of income splitting. This volume is a useful review of the issues and highlights how philosophical issues drive much of the income splitting debate.
John G HEAD
John works for the Taxation Law and Policy Research Institute at Monash University.
Current at May 2009 Current at 19 May 2009
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