![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Sigrid Hemels
Visiting professor
![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Work life balance and taxation in the Netherlands
Author
Editor
- Yuka Shiba
- Mami Oosugi
- Kazuko Goto
Summary, in English
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.
Department/s
- Department of Business Law
Publishing year
2019
Language
English
Pages
156-181
Publication/Series
Quality of life : Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands
Document type
Book chapter
Publisher
ITSC
Topic
- Law
Keywords
- Tax law
- Gender aspects
Status
Published
ISBN/ISSN/Other
- ISBN: 9784864741118