... fisc while reducing the negative and unintended consequences created by expansion of the kiddie tax. 2015 kiddie tax unearned income taxable scholarship income income shifting The authors express their sincere gratitude for the thoughtful comments from the participants...

... and the participants at the 2009 American Taxation Association Midyear Meeting are gratefully acknowledged. We also thank Jordan Friel and Marianne Kelley for research assistance. 2014 controlled foreign corporation intellectual property foreign subsidiary income shifting possession tax credit...