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Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

Gezin of individu: een Gordiaanse knoop in de IB. Deel 1: Welvaartstheorie

Family or individual: a gordian knot in the income tax. Part 1: Welfare theory

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 first article analyses this question using welfare economics theory.

Department/s

  • Department of Business Law

Publishing year

2019-12-05

Language

Other

Pages

1504-1509

Publication/Series

Weekblad fiscaal recht

Volume

148

Issue

7313

Document type

Journal article

Publisher

Wolters Kluwer

Topic

  • Law (excluding Law and Society)

Keywords

  • Tax law
  • Personal income tax
  • unit of taxation
  • women

Status

Published

ISBN/ISSN/Other

  • ISSN: 0043-1796