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Income splitting among the self-employed

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Abstract:

Abstract. 

Under individual taxation with progressive marginal tax rates, households in which the distribution of income is unequal benefit from attributing income to the lower income household member. Self-employment provides greater potential to ‘split’ income in this way because of the absence of a third party reporting income. Using the Canadian experience as a case study, this paper develops a unique estimator of the incidence of illegal income splitting among self-employed couples. The results suggest that the incidence of income splitting among self-employed men in Canada is non-trivial; but no evidence is found that self-employed women attribute income to their spouses.

Keywords: H21; H26; H31 J22

Document Type: Research Article

DOI: http://dx.doi.org/10.1111/j.1540-5982.2006.00387.x

Affiliations: Department of Economics, University of Victoria

Publication date: November 1, 2006

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