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Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

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

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

Author

  • Sigrid Hemels

Summary, in English

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.

Department/s

  • Department of Business Law

Publishing year

2019-12-12

Language

Other

Pages

1542-1542

Publication/Series

Weekblad fiscaal recht

Volume

148

Issue

7314

Document type

Journal article

Publisher

Wolters Kluwer

Topic

  • Law (excluding Law and Society)

Keywords

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

Status

Published

ISBN/ISSN/Other

  • ISSN: 0043-1796