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incomesplitting

Income splitting is a tax and welfare policy concept that allows, or requires, household income to be allocated across family members rather than taxed solely as the income of the individual earner. The aim is to reflect the household as an economic unit, recognizing that many families share resources and respond to tax rules collectively. By distributing income, a household may move some earnings into a lower tax bracket or take advantage of credits available to the family as a whole.

Common mechanisms include forms of joint or family taxation that aggregate a couple’s income and apply a

The policy is often debated. Proponents argue that it better reflects household labor and costs, reduces tax

See also: family taxation, tax credits, spousal allowances.

single
tax
rate,
or
credits
and
allowances
designed
to
reduce
the
tax
burden
of
a
non-working
or
lower-earning
spouse.
Some
regimes
permit
income
to
be
shifted
between
spouses
through
legitimate
employment
in
a
family
business
with
reasonable
compensation,
or
through
specific
provisions
such
as
pension
or
other
age-related
income
splitting.
The
exact
design
varies
widely
by
country,
and
some
jurisdictions
offer
limited
or
no
income-splitting
options.
distortions
for
families
with
unequal
earnings,
and
can
support
child-rearing.
Critics
contend
that
it
mostly
benefits
two-income
or
higher-earning
households,
can
erode
progressivity,
and
adds
complexity
or
opportunities
for
planning
abuses.
The
availability
and
structure
of
income-splitting
provisions
depend
on
national
or
subnational
tax
rules
and
social
policy
goals.