Gezin of individu: een Gordiaanse knoop in de IB. Deel 1: Welvaartstheorie

Translated title of the contribution: Family or individual: a gordian knot in the income tax. Part 1: Welfare theory

Research output: Contribution to journalArticle

Abstract

This article is based on research performed in Lund on the taxation of women in income tax. This series of two articles deals with the question whether the family or the individual would be the most suitable unit of taxation. This first article analyses this question using welfare economics theory.
Translated title of the contributionFamily or individual: a gordian knot in the income tax. Part 1: Welfare theory
Original languageDutch
Article number249
Pages (from-to)1504-1509
Number of pages6
JournalWeekblad fiscaal recht
Volume148
Issue number7313
Publication statusPublished - 2019 Dec 5

Subject classification (UKÄ)

  • Law (excluding Law and Society)

Free keywords

  • Tax law
  • Personal income tax
  • unit of taxation
  • women

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