Income Tax and Children. This paper examines the treatment of children in income tax systems with particular attention to Canada. It employs the Haig-Simons definition of income and defines the arguments for and against including dependent children in an income tax system. It then assesses 1993 changes to the Canadian income tax system regarding dependent children. 5 pgs. Bibliography lists 4 sources. Pages: 5 Bibliography: 4 source(s) listed Filename: 7963 Income Tax Children.doc Price: 44.75