2013 study by the C.D. Howe Institute concluded that incoming splitting "does more harm than good," and a 2014 study by the Canadian Centre for Policy Alternatives claims that would primarily benefit wealthier families. However, the C.D. Howe Institute study went far beyond the scope of the limited proposal in the Conservative campaign platform by including the consequences of the provinces following suit. It also speculates upon the effects of workforce participation of the lower earning spouse which is easily addressed by elective joint taxation such as recommended by the 1970 Royal Commission on the Status of Women. In February 2014, a day after introducing the 2014 budget, Finance Minister Jim Flaherty distanced himself from the concept of income splitting, but others within the Cabinet still support the idea. The 2015 Canadian federal budget proposed measures to allow families to split their income. See also Bachelor tax Marriage penalty Shared earning/shared parenting marriage References Income taxes