Gezin of individu: een Gordiaanse knoop in de IB. Deel 2: Overige criteria

Translated title of the contribution: Family or individual: a gordian knot in the income tax. Part 2: Other criteria

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 second article discusses other criteria including tradition, status quo, ability to pay, solidarity within families, the UN social development goals (gender equality), the social contract and the benefit principle.
Translated title of the contributionFamily or individual: a gordian knot in the income tax. Part 2: Other criteria
Original languageDutch
Article number256
Pages (from-to)1542
Number of pages1552
JournalWeekblad fiscaal recht
Volume148
Issue number7314
Publication statusPublished - 2019 Dec 12

Subject classification (UKÄ)

  • Law (excluding Law and Society)

Free keywords

  • tax law
  • income tax
  • gender equaliy
  • ability to pay

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