Final answer:
Spreading income among related taxpayers is one of the goals of tax planning behavior. This can be achieved through strategies like income shifting and income splitting.
Step-by-step explanation:
When it comes to tax planning behavior, one of the goals is to spread income among related taxpayers. This can be achieved through various strategies such as income shifting or income splitting.
Income shifting involves legally transferring income from a higher-income individual to a lower-income individual within the same family or related group. For example, a parent may transfer business income to their child with a lower tax rate, reducing the overall tax liability.
Income splitting, on the other hand, involves splitting income between related taxpayers to take advantage of lower tax brackets. This can be done by allocating income from investments, rental properties, or businesses between spouses or family members.