The low corporate tax (and the 1:2.25 differential between it and the income tax) encourages a lot of tax shifting.

FORBES: The Scandinavian Model

The kiddie tax law was originally established to prevent well-off families from abusing the strategy of shifting unearned income to their children, where it would be taxed at a lower tax rate than their own.

FORBES: The New Kiddie Tax

Anticipation of at least some higher tax rates has already resulted in income shifting that will, ironically, result in higher tax revenues this year but a relative dearth after higher tax rates come into effect.

FORBES: Who is serious about limiting taxes?