Reference health

Income Splitting and Anti-Avoidance Legislation: Evidence from the Canadian 'Kiddie Tax'

https://doi.org/10.2139/ssrn.2497586
CiteStamped reference-health badge
10/10 checkable references clean · checked 2026-08-29

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

10 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 10 checked references that resolve
resolves10.17161/1808.20151
Grown-Up Income Shifting: Yesterday’s Kiddie Tax Is Not Enough
resolves10.1162/rest.90.3.414
Bootstrap-Based Improvements for Inference with Clustered Errors
resolves10.1111/j.1754-7121.2009.00101.x
The Canada Revenue Agency as separate employer: Anomaly or model for the future?
resolves10.1111/1540-6229.00816
Tax‐Induced Portfolio Reshuffling: The Case of the Mortgage Interest Deduction
resolves10.3138/cpp.34.1.001
Who Cares About Mortgage Interest Deductibility?
resolves10.1016/j.jpubeco.2008.01.009
The effects of joint taxation of married couples on labor supply and non-wage income
resolves10.1086/NTJ41789208
PORTFOLIO SHUFFLING AND TAX REFORM
resolves10.1111/j.1540-5982.2006.00387.x
Income splitting among the self‐employed
resolves10.3386/w5218
High-Income Families and the Tax Changes of the 1980s: The Anatomy of Behavioral Response
resolves10.1016/s0047-2727(03)00067-7
The impact of separate taxation on the intra-household allocation of assets: evidence from the UK
The 10 references without a DOI — listed, not checked
no DOI — not checkedref4
no DOI — not checkedIncome Splitting and the New Kiddie Tax: Major Changes for Minor Children
no DOI — not checkedref8
no DOI — not checkedEstimation with Correctly Interpreted Dummy Variables in Semilogarithmic Equations
no DOI — not checkedref10
no DOI — not checkedIs the Income-Splitting Tax Needed? Some Empirical Evidence
no DOI — not checkedReported Incomes and Marginal Tax Rates
no DOI — not checkedHow kiddie tax can still be countered
no DOI — not checkedref19
no DOI — not checkedOther than the following notes, information for this table is consistent with Table 2. The 1998 pre-legislation period is the omitted time period. The coefficient for DAGE1 ijt *DPLEG it is expected to be positive
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-08-29 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.2139/ssrn.2497586"><img src="https://citestamp.com/citestamped/10.2139/ssrn.2497586/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.2497586/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.2497586)