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

Hemels, Sigrid LU orcid (2019) In Weekblad fiscaal recht 148(7314). p.1542-1542
Abstract
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.
Please use this url to cite or link to this publication:
author
organization
alternative title
Family or individual: a gordian knot in the income tax. Part 2: Other criteria
publishing date
type
Contribution to journal
publication status
published
subject
keywords
tax law, income tax, gender equaliy, ability to pay
in
Weekblad fiscaal recht
volume
148
issue
7314
article number
256
pages
1552 pages
publisher
Wolters Kluwer
ISSN
0043-1796
language
Dutch
LU publication?
yes
id
223f8902-5ce1-4824-8e8f-5c2ee40c97b7
date added to LUP
2019-12-13 18:31:04
date last changed
2022-06-20 16:14:52
@article{223f8902-5ce1-4824-8e8f-5c2ee40c97b7,
  abstract     = {{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.}},
  author       = {{Hemels, Sigrid}},
  issn         = {{0043-1796}},
  keywords     = {{tax law; income tax; gender equaliy; ability to pay}},
  language     = {{dut}},
  month        = {{12}},
  number       = {{7314}},
  pages        = {{1542--1542}},
  publisher    = {{Wolters Kluwer}},
  series       = {{Weekblad fiscaal recht}},
  title        = {{Gezin of individu: een Gordiaanse knoop in de IB. Deel 2: Overige criteria}},
  volume       = {{148}},
  year         = {{2019}},
}