Tax Fairness for One-Earner and Two-Earner Families: An Examination of the Issues

Author: Michael Krashinsky, Gordon Cleveland Publisher: Canadian Policy Research Network Publication: Canadian Policy Research Network website Document Date:                  December 01, 1999 Category: Family Economics > Stay-at-home Parents Related Categories: Family Economics > Family Income Family Economics > Maternal Employment Public Policy > Family   The authors demonstrate that the current Canadian income tax system does not discriminate against stay-at-home parents in favor of parents who enter the work force.  Rather, the income tax system is actually advantageous to stay-at-home parents as it often makes labour force activity less attractive.   The authors discuss how one-earner families have more consumable income after taxes and work-related expenses than do two-earner families with the same income.  Also discussed is the non-taxation of household production as an important tax advantage for one-earner families. Send us feedback on this article Bookmark this link