Work life balance and taxation in the Netherlands

Research output: Chapter in Book/Report/Conference proceedingBook chapter

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.

Details

Authors
Organisations
Research areas and keywords

Subject classification (UKÄ) – MANDATORY

  • Law

Keywords

  • Tax law, Gender aspects
Original languageEnglish
Title of host publicationQuality of life
Subtitle of host publicationLegal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands
EditorsYuka Shiba, Mami Oosugi, Kazuko Goto
Place of PublicationShizuoka
PublisherITSC
Chapter11
Pages156-181
Number of pages16
ISBN (Print)9784864741118
Publication statusPublished - 2019
Publication categoryResearch
Peer-reviewedNo

Related research output

Sigrid Hemels, 2020 Feb 13, Het Financieele Dagblad, 224, 37, p. 25 1 p.

Research output: Contribution to specialist publication or newspaperNewspaper article

Sigrid Hemels, 2019 Dec 12, In : Weekblad fiscaal recht. 148, 7314, p. 1542 1552 p., 256.

Research output: Contribution to journalArticle

Sigrid Hemels, 2019 Dec 5, In : Weekblad fiscaal recht. 148, 7313, p. 1504-1509 6 p., 249.

Research output: Contribution to journalArticle

View all (3)

Related activities

View all (1)