Beebe, Joyce2019-01-292019-01-292018Beebe, Joyce. "Taxing Teens: Working Children, Family Businesses, and the Kiddie Tax." <i>Baker Institute Report,</i> 11.09.18, (2018) James A. Baker III Institute for Public Policy: <a href="https://www.bakerinstitute.org/research/taxing-teens-working-children-family-businesses-and-kiddie-tax/">https://www.bakerinstitute.org/research/taxing-teens-working-children-family-businesses-and-kiddie-tax/</a>.https://hdl.handle.net/1911/105153This report reviews different types of income sources for kids and young adults and the associated tax implications. It also discusses the revised kiddie tax rules — a mechanism intended to discourage parents from transferring assets to their children to lower their own tax liabilities — after the 2017 tax act.