Income Splitting for Two-Parent Families: Who Gains, Who Doesn’t, and at What cost?
Référence bibliographique 
Laurin, Alexandre et Kesselman, Jonathan Rhys. 2011. Income Splitting for Two-Parent Families: Who Gains, Who Doesn’t, and at What cost?. Coll. «C.D. Howe Institute Commentary - Fiscal And Tax Competitiveness, No. 335». Toronto: C.D. Howe Institute.
Intentions : «This Commentary provides a quantitative analysis of the economic impacts of the federal income splitting proposal including the effects if the provinces adopted a similar scheme.» (p. i)
Échantillon/Matériau : Les auteurs utilisent des données de Statistiques Canada.
Type de traitement des données : Analyse statistique
«The Commentary concludes that income splitting would fail to achieve its ostensible horizontal equity goal. And if the objective is to provide support to families in raising children, it would distribute most benefits where they are least likely to be needed. Splitting would also be revenue costly and adverse to work incentives. We suggest changes to other parts of the tax and transfer systems that would be more effective in addressing the true needs of families and taxpayers more generally while avoiding the disadvantages of splitting.» (p. i) Ce commentaire fournit nombreuses statistiques sur la situation québécoise et les compare aux autres provinces.