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Book Cover
Book
Author Dwyer, Terry.

Title The taxation of shared family incomes / Terry Dwyer
Published St Leonards, N.S.W. : Centre for Independent Studies, 2004

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Location Call no. Vol. Availability
 MELB  KM 337.1 K1 Dwy/Tos  AVAILABLE
Description ix, 27 pages ; 30 cm
Series CIS policy monograph, 0158-1260 ; 61
Perspectives on tax reform ; 2
CIS policy monographs ; 61
Perspectives on tax reform ; 2
Summary "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
Bibliography Includes bibliographical references (pages 16-27)
Subject Income tax -- Australia.
Families -- Taxation -- Australia.
Husband and wife -- Taxation -- Australia.
Income shifting (Taxation) -- Australia.
Author Dwyer, Terry.
Centre for Independent Studies (N.S.W.)
ISBN 1864320869