Research output per year
Research output per year
Abstract
This article discussed the history of the position of the married woman in Dutch personal income tax law in its historical, juridical en social-cultural background. From 1892-1984 married women were in fact tax transparent in the Netherlands
| Translated title of the contribution | Fiscal transparency of the married woman in the personal income tax law |
|---|---|
| Original language | Dutch |
| Article number | 201 |
| Pages (from-to) | 1-5 |
| Number of pages | 5 |
| Journal | Nederlands Tijdschrift voor Fiscaal Recht (NTFR) |
| Volume | 20 |
| Issue number | 5 |
| Publication status | Published - 2019 Jan 31 |
Subject classification (UKÄ)
- Law
Free keywords
- Income tax
- married women
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No Vote, No Tax! Taxation and Women’s Suffrage Movements
Hemels, S., 2022 Jun 1, History and Taxation: The Dialectical Relationship between Taxation and the Political Balance of Power. Essers, P. (ed.). Amsterdam: IBFD, p. 127-134 8 p. (EATLP International Tax Series; no. 20).Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review
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Equality and the Taxable Unit in Income Tax
Hemels, S., 2020 Jun 1, Tax Sustainability in an EU and International Context. Brokelind, C. & Van Thiel, S. (eds.). Amsterdam: IBFD, p. 161-174 14 p.Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review
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Waarom zouden we de financiële afhankelijkheid van Nederlandse vrouwen blijven aanmoedigen?
Translated title of the contribution :Why would we keep encouraging financial dependency of Dutch women? Research output: Contribution to specialist publication or newspaper › Newspaper article
Activities
- 1 Invited talk
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No Vote, No Tax! Taxation and women’s suffrage
Hemels, S. (Invited speaker)
2021 Jun 4Activity: Talk or presentation › Invited talk