Examines the treatment of children in income tax systems, with particular attention to Canada.
Written in 2002; 1,150 words; 4 sources; $ 44.95
Paper Summary:
This paper employs the Haig-Simons definition of income and defines the arguments for and against including dependent children in an income tax system. It then assesses 1993 changes to the Canadian income tax system regarding dependent children.
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