Income sprinkling is where one person who is running the business gives an income to their spouse and possibly the kids. In this way the level of tax is reduced from one high earner to several low earners.  Think about this. It's the same income, the same family, why is it taxed at the highest rate for one earner? The reason income sprinkling exists at all is because of lopsided taxes that penalize the single earner family.  So in my view this is a direct attack on the middle class.