Abstract
In this report, Brunson argues that although Congress made substantive changes to the 30-year-old “kiddie” tax to simplify it, the changes made the tax a less effective and less progressive shield against income shifting.
| Original language | American English |
|---|---|
| Pages (from-to) | 1367-74 |
| Number of pages | 8 |
| Journal | Tax Notes |
| Volume | 160 |
| State | Published - Sep 3 2018 |
Bibliographical note
Samuel D. Brunson, Meet the New 'Kiddie' Tax: Simpler and Less Effective, 160 Tax Notes 1367 (Sept. 3, 2018).Disciplines
- Taxation-Federal
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