Gezin of individu: een Gordiaanse knoop in de IB. Deel 2: Overige criteria
(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:
https://lup.lub.lu.se/record/223f8902-5ce1-4824-8e8f-5c2ee40c97b7
- author
- Hemels, Sigrid LU
- organization
- alternative title
- Family or individual: a gordian knot in the income tax. Part 2: Other criteria
- publishing date
- 2019-12-12
- 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}}, }