"Real Versus Notional Income Splitting: What Canada Should Learn from the US "Innocent Spouse" Problem" by Lisa Philipps

Lisa Philipps

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Real Versus Notional Income Splitting: What Canada Should Learn from the US "Innocent Spouse" Problem

Canadian Tax Journal. Volume 61, Number 3 (2013), p. 709-721.

Lisa Philipps, Osgoode Hall Law School of York University

Document Type

Article

Publication Date

1-1-2013

Keywords

equality,
income splitting,
men,
tax administration,
tax policy,
women

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0

Citation Information

Philipps, Lisa. "Real Versus Notional Income Splitting: What Canada Should Learn from the US "Innocent Spouse" Problem." Canadian Tax Journal 61.3 (2013): 709-721.