...Rachael E. Rubenstein; Thomas F. Madison; Kent W. Royalty ABSTRACT One of the changes contained in the Tax Reform Act of 1986 is the tax on unearned income of minor children, also known as the “kiddie tax.” We review this tax, its legislative history, the amendments and interpretations that have...

...Brigitte W. Muehlmann; Wanny Baez; Priscilla A. Burnaby ABSTRACT Scientific revolutions, frequently led by the youngest scientists, are essential for the competitiveness of the U.S. economy. In 2008, the kiddie tax age limit was increased from 18 to 24 years, which expanded its coverage to full...