Brunson, S. D. (2011). Grown-up income shifting: Yesterday’s kiddie tax is not enough. University of Kansas Law Review, 59(3), 457.
Cameron, C., Gelbach, J. B., & Miller, D. (2008). Bootstrap-based improvements for inference with clustered errors. Review of Economics and Statistics, 90(3), 414.
Canada Revenue Agency. (1997–2009). Income statistics-table 4. Ottawa, ON: Canada Revenue Agency.
Corley, T. (2010). Kiddie Tax rules and planning strategies. Kiddie Tax Rules and Planning Strategies EzineArticles.com January 9, 2010. Accessed 2 Nov 2014. http://ezinearticles.com/?Kiddie-Tax-Rules-and-Planning-Strategies&id=3549353.
Donnelly, M., Magee, J., & Young, A. (2000). Income splitting and the new kiddie tax: major changes for minor children. Canadian Tax Journal, 48(4), 979.
Dunsky, R. M., & Follain, J. R. (2000). Tax-induced portfolio reshuffling: The case of the mortgage interest deduction. Real Estate Economics, 28(4), 683.
Gervais, M., & Pandey, M. (2008). Who cares about mortgage interest deductibility? Canadian Public Policy, 34(1), 1.
Ideias, P. (2014). What a tax planner needs to know about the tax on split income (the “Kiddie Tax”) and the attribution rules. Taxnet Pro. Toronto, ON: Carswell.
Kennedy, P. E. (1981). Estimation with correctly interpreted dummy variables in semilogarithmic equations. American Economic Review, 71, 802.
Kesselman, J. (2008). Income splitting and joint taxation of couples: What’s fair? IRPP Choices 14, February, Institute for Research on Public Policy, Available at http://irpp.org/research-studies/choices-vol14-no1/.
LaLumia, S. (2008). The effects of joint taxation of married couples on labor supply and non-wage income. Journal of Public Economics, 92(7), 1698.
Macnaughton, A., & Matthews, T. (1999). Is the income-splitting tax needed? Some empirical evidence. Canadian Tax Journal, 47(5), 1164.
Maki, D. M. (1996). Portfolio shuffling and tax reform. National Tax Journal, 49(3), 317.
Saez, E. (2004). Reported incomes and marginal tax rates, 1960–2000: Evidence and policy implications. In J. Poterba (Ed.), Tax policy and the economy, Vol. 18, pp. 117–174.
Schuetze, H. J. (2006). Income splitting among the self-employed. Canadian Journal of Economics, 39(4), 1195.
Slemrod, J. (1996). High-income families and the tax changes of the 1980s: The anatomy of behavioral response. In M. Feldstein & J. Poterba (Eds.), Empirical foundations of household taxation. Chicago: University of Chicago Press and the National Bureau of Economic Research.
Stephens, M, Jr, & Ward-Batts, J. (2004). The impact of separate taxation on the intra-household allocation of assets: Evidence from the UK. Journal of Public Economics, 88(9–10), 1989.
Weinstein, G. W. (2008). How kiddie tax can still be countered. Financial Times February 16, 2008.