Research output per year
Research output per year
Abstract
In the Netherlands, the role of the woman in society has changed drastically in the past century. Furthermore, over the past 50 years, marriage between man and woman lost its dominant position to alternative forms of cohabitation. These developments in society and civil law are also reflect-ed in the Dutch Personal Income Tax Act (PITA) and the Dutch Gift and Inheritance Tax Act (GITA) and will be analyzed below. As it is important to take into account the religious and political situation in the Netherlands to understand the developments, the paper will start with a short overview of this situation. This chapter is part of the research that is done during the visiting professorship in Lund in Hedda Anderssons name.
| Original language | English |
|---|---|
| Title of host publication | Quality of life |
| Subtitle of host publication | Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands |
| Editors | Yuka Shiba, Mami Oosugi, Kazuko Goto |
| Place of Publication | Shizuoka |
| Publisher | ITSC |
| Chapter | 11 |
| Pages | 156-181 |
| Number of pages | 16 |
| ISBN (Print) | 9784864741118 |
| Publication status | Published - 2019 |
Subject classification (UKÄ)
- Law
Free keywords
- Tax law
- Gender aspects
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Dive into the research topics of 'Work life balance and taxation in the Netherlands'. Together they form a unique fingerprint.-
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
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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 journal › Article
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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 journal › Article
Activities
- 1 Invited talk
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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).
Hemels, S. (Lecturer)
2020 Mar 11Activity: Talk or presentation › Invited talk