메뉴 건너뛰기




Volumn 39, Issue 4, 2006, Pages 1195-1220

Income splitting among the self-employed

Author keywords

[No Author keywords available]

Indexed keywords

EMPLOYMENT; GENDER ISSUE; HOUSEHOLD INCOME; INCOME DISTRIBUTION; TAX SYSTEM;

EID: 33750447265     PISSN: 00084085     EISSN: 15405982     Source Type: Journal    
DOI: 10.1111/j.1540-5982.2006.00387.x     Document Type: Article
Times cited : (13)

References (23)
  • 3
    • 84937190857 scopus 로고    scopus 로고
    • 'Individual vs joint taxation in models with household production'
    • Apps, P., and Ray Rees (1999) 'Individual vs joint taxation in models with household production,' Journal of Political Economy 107, 393-403
    • (1999) Journal of Political Economy , vol.107 , pp. 393-403
    • Apps, P.1    Rees, R.2
  • 4
    • 0004322275 scopus 로고    scopus 로고
    • Auerbach, A., and Martin Feldstein eds
    • Auerbach, A., and Martin Feldstein eds (1998) Handbook of Public Economics
    • (1998) Handbook of Public Economics
  • 5
    • 77954512867 scopus 로고
    • 'Federal income taxation and the family'
    • Bittker, B. (1975) 'Federal income taxation and the family,' Stanford Law Review 27, 1389-463
    • (1975) Stanford Law Review , vol.27 , pp. 1389-1463
    • Bittker, B.1
  • 6
    • 0041059088 scopus 로고
    • 'Efficiency aspects of the differential tax treatment of market and household economic activity'
    • Boskin, M. (1975) 'Efficiency aspects of the differential tax treatment of market and household economic activity,' Journal of Public Economics 4, 1-25
    • (1975) Journal of Public Economics , vol.4 , pp. 1-25
    • Boskin, M.1
  • 7
    • 0000238106 scopus 로고
    • 'Optimal tax treatment of the family: Married couples'
    • Boskin, M., and Eytan Sheshinski (1983) 'Optimal tax treatment of the family: Married couples,' Journal of Public Economics 20, 281-97
    • (1983) Journal of Public Economics , vol.20 , pp. 281-297
    • Boskin, M.1    Sheshinski, E.2
  • 8
    • 0038903452 scopus 로고
    • 'Income tax treatment of the family'
    • in ed. Henry J. Aaron and Michael J. Boskin (Washington, DC: Brookings Institute)
    • Brazer, H.E. (1980) 'Income tax treatment of the family,' in The Economics of Taxation, ed. Henry J. Aaron and Michael J. Boskin (Washington, DC: Brookings Institute)
    • (1980) The Economics of Taxation
    • Brazer, H.E.1
  • 9
    • 0001741880 scopus 로고
    • 'Tax evasion and tax rates: An analysis of individual returns'
    • Clotfelter, Charles W. (1983) 'Tax evasion and tax rates: An analysis of individual returns,' Review of Economics and Statistics 65, 363-73
    • (1983) Review of Economics and Statistics , vol.65 , pp. 363-373
    • Clotfelter, C.W.1
  • 10
    • 0041175772 scopus 로고
    • 'Compensation composition constraints and household self-employment decisions'
    • mimeo, Pennsylvania State University
    • Devine, Theresa (1992) 'Compensation composition constraints and household self-employment decisions,' mimeo, Pennsylvania State University
    • (1992)
    • Devine, T.1
  • 11
    • 33750493703 scopus 로고    scopus 로고
    • 'Income splitting and the new kiddie tax: Major changes for minor children'
    • Donnelly, Maureen, Joanne Magee, and Allister Young (2000) 'Income splitting and the new kiddie tax: Major changes for minor children,' Canadian Tax Journal 48, 979-1018
    • (2000) Canadian Tax Journal , vol.48 , pp. 979-1018
    • Donnelly, M.1    Magee, J.2    Young, A.3
  • 12
    • 0040081817 scopus 로고    scopus 로고
    • 'Winning isn't everything: Corruption in sumo wrestling'
    • Duggan, M., and Steven Levitt (2002) 'Winning isn't everything: corruption in sumo wrestling,' American Economic Review 92, 1594-605
    • (2002) American Economic Review , vol.92 , pp. 1594-1605
    • Duggan, M.1    Levitt, S.2
  • 13
    • 0002350053 scopus 로고
    • 'An econometric analysis of income tax evasion and its detection'
    • Feinstein, Jonathon S. (1991) 'An econometric analysis of income tax evasion and its detection,' Rand Journal of Economics 22, 14-35
    • (1991) Rand Journal of Economics , vol.22 , pp. 14-35
    • Feinstein, J.S.1
  • 14
    • 2542500993 scopus 로고    scopus 로고
    • 'Tax rates and tax evasion: Evidence from "Missing Imports" in China'
    • Fisman, R., and Shang-Jin Wei (2004) 'Tax rates and tax evasion: evidence from "Missing Imports" in China,' Journal of Political Economy 112, 471-96
    • (2004) Journal of Political Economy , vol.112 , pp. 471-496
    • Fisman, R.1    Wei, S.-J.2
  • 15
    • 0037549828 scopus 로고    scopus 로고
    • 'Rotten apples: An investigation of the prevalence and predictors of teacher cheating,'
    • Jacob, B., and Steven Levitt (2003) 'Rotten apples: An investigation of the prevalence and predictors of teacher cheating,' Quarterly Journal of Economics 118, 843-77
    • (2003) Quarterly Journal of Economics , vol.118 , pp. 843-877
    • Jacob, B.1    Levitt, S.2
  • 16
    • 33750464936 scopus 로고    scopus 로고
    • 'Is the income-splitting tax needed?Some empirical evidence'
    • Macnaughton, Alan, and Thomas Matthews (1999) 'Is the income-splitting tax needed?Some empirical evidence,' Canadian Tax Journal 47, 1164-79
    • (1999) Canadian Tax Journal , vol.47 , pp. 1164-1179
    • Macnaughton, A.1    Matthews, T.2
  • 17
    • 0004084246 scopus 로고    scopus 로고
    • (Chicago and London: University of Chicago Press)
    • McCaffrey, E. (1997) Taxing Women (Chicago and London: University of Chicago Press)
    • (1997) Taxing Women
    • McCaffrey, E.1
  • 18
    • 0141714591 scopus 로고
    • 'The couple versus the individual under the federal personal income tax'
    • in ed. Henry J. Aaron and Michael J. Boskin (Washington, DC: Brookings Institute)
    • Munnell, A. (1980) 'The couple versus the individual under the federal personal income tax,' in The Economics of Taxation, ed. Henry J. Aaron and Michael J. Boskin (Washington, DC: Brookings Institute)
    • (1980) The Economics of Taxation
    • Munnell, A.1
  • 19
    • 0011266084 scopus 로고    scopus 로고
    • 'The tax unit and household production'
    • Piggot, J., and John Whalley (1996) 'The tax unit and household production,' Journal of Political Economy 104, 398-418
    • (1996) Journal of Political Economy , vol.104 , pp. 398-418
    • Piggot, J.1    Whalley, J.2
  • 20
    • 0001157179 scopus 로고    scopus 로고
    • 'Taxes, economic conditions and recent trends in male self-employment: A Canada-U.S. comparison'
    • Schuetze, H.J. (2000) 'Taxes, economic conditions and recent trends in male self-employment: A Canada-U.S. comparison,' Labour Economics 7
    • (2000) Labour Economics , vol.7
    • Schuetze, H.J.1
  • 23
    • 33750440880 scopus 로고    scopus 로고
    • Statistics Canada Catalogue No. 97-02 (Ottawa: Statistics Canada)
    • Statistics Canada (1997) Differences in income estimates for persons, Catalogue No. 97-02 (Ottawa: Statistics Canada)
    • (1997) Differences in Income Estimates for Persons


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.