The browser you are using is not supported by this website. All versions of Internet Explorer are no longer supported, either by us or Microsoft (read more here: https://www.microsoft.com/en-us/microsoft-365/windows/end-of-ie-support).

Please use a modern browser to fully experience our website, such as the newest versions of Edge, Chrome, Firefox or Safari etc.

Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

Fiscale transparantie van de gehuwde vrouw in de IB

Fiscal transparency of the married woman in the personal income tax law

Author

  • Sigrid Hemels

Summary, in English

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

Department/s

  • Department of Business Law

Publishing year

2019-01-31

Language

Other

Pages

1-5

Publication/Series

Nederlands Tijdschrift voor Fiscaal Recht (NTFR)

Volume

20

Issue

5

Document type

Journal article

Publisher

Sdu Fiscale & Financiele Uitgevers

Topic

  • Law

Keywords

  • Income tax
  • married women

Status

Published

ISBN/ISSN/Other

  • ISSN: 1389-6423