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

Sigrid Hemels

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

Sigrid Hemels

Department of Business Law

Research output: Contribution to journal › Article

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 contribution	Family or individual: a gordian knot in the income tax. Part 2: Other criteria
Original language	Dutch
Article number	256
Pages (from-to)	1542
Number of pages	1552
Journal	Weekblad fiscaal recht
Volume	148
Issue number	7314
Publication status	Published - 2019 Dec 12

Subject classification (UKÄ)

Law

Free keywords

tax law
income tax
gender equaliy
ability to pay

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Cite this

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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.",

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AB - 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.

KW - tax law

KW - income tax

KW - gender equaliy

KW - ability to pay

UR - https://www.taxlive.nl/nl/documenten/nieuws/een-gezinsbelasting-of-een-individuele-belasting/

UR - http://deeplinking.kluwer.nl/?param=00D2B3F4&cpid=WKNL-LTR-Nav2

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ER -

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

Abstract

Subject classification (UKÄ)

Free keywords

UN SDGs

Other files and links

Fingerprint

Botsende visies: gezin of individu als uitgangspunt voor draagkrachtheffing

Vrouwen hebben geen baat bij een gezinsbelasting

Equality and the Taxable Unit in Income Tax

Draagkracht op gezinsniveau (Ability to pay on family level?)

Gezin of individu: de relatie tussen de keuze voor de belastbare eenheid in de inkomstenbelasting en gendergelijkheid. (Family or individual: the relation between the taxable unit in the income tax and gender equality).

Cite this

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

Abstract

Subject classification (UKÄ)

Free keywords

UN SDGs

Other files and links

Fingerprint

Research output

Botsende visies: gezin of individu als uitgangspunt voor draagkrachtheffing

Vrouwen hebben geen baat bij een gezinsbelasting

Equality and the Taxable Unit in Income Tax

Activities

Draagkracht op gezinsniveau (Ability to pay on family level?)

Gezin of individu: de relatie tussen de keuze voor de belastbare eenheid in de inkomstenbelasting en gendergelijkheid. (Family or individual: the relation between the taxable unit in the income tax and gender equality).

Cite this