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Le fractionnement du revenu chez les travailleurs autonomes .
Author(s) -
Schuetze Herbert J.
Publication year - 2006
Publication title -
canadian journal of economics/revue canadienne d'économique
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.773
H-Index - 69
eISSN - 1540-5982
pISSN - 0008-4085
DOI - 10.1111/j.1540-5982.2006.00387.x
Subject(s) - economics , demographic economics , adjusted gross income , gross income , income distribution , income tax , net national income , distribution (mathematics) , income in kind , comprehensive income , labour economics , total personal income , state income tax , public economics , inequality , tax reform , mathematics , mathematical analysis
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.