"Suggests that genuine neutrality in personal income taxation is quite impossible unless the tax law recognises such income sharing arrangements within families." - executive summary
Analysis
Family tax
Tax rates and margins
Income splitting
Equity
Tax reform
Notes
Cover title
"March 2004"
"This paper is a shorter and edited version of a paper 'Family taxation, participation rates, and unemployment: a report for the Taskforce on Employment Opportunities' written by T. M. Dwyer and published in 1993 by the Commonwealth Taskforce on Employment Opportunities"--p.v