Fiscale transparantie van de gehuwde vrouw in de IB

Research output: Contribution to journalArticle

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

Details

Authors
Organisations
Research areas and keywords

Subject classification (UKÄ) – MANDATORY

  • Law

Keywords

  • Income tax, married women
Translated title of the contributionFiscal transparency of the married woman in the personal income tax law
Original languageOther
Article number201
Pages (from-to)1-5
Number of pages5
JournalNederlands Tijdschrift voor Fiscaal Recht (NTFR)
Volume20
Issue number5
Publication statusPublished - 2019 Jan 31
Publication categoryResearch
Peer-reviewedNo