Gezin of individu: een Gordiaanse knoop in de IB. Deel 1: Welvaartstheorie
(2019) In Weekblad fiscaal recht 148(7313). p.1504-1509- 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 first article analyses this question using welfare economics theory.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/82ea6a98-1c84-4558-8c58-1a753216c54d
- author
- Hemels, Sigrid LU
- organization
- alternative title
- Family or individual: a gordian knot in the income tax. Part 1: Welfare theory
- publishing date
- 2019-12-05
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- Tax law, Personal income tax, unit of taxation, women
- in
- Weekblad fiscaal recht
- volume
- 148
- issue
- 7313
- article number
- 249
- pages
- 6 pages
- publisher
- Wolters Kluwer
- ISSN
- 0043-1796
- language
- Dutch
- LU publication?
- yes
- id
- 82ea6a98-1c84-4558-8c58-1a753216c54d
- alternative location
- https://www.navigator.nl/document/idpasse75dc80f8e9e4a99a31b6febe7073434/weekblad-fiscaal-recht-gezin-of-individu-een-gordiaanse-knoop-in-de-ib-deel-1-welvaartstheorie
- date added to LUP
- 2019-12-07 12:12:22
- date last changed
- 2022-06-20 16:15:09
@article{82ea6a98-1c84-4558-8c58-1a753216c54d, 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 first article analyses this question using welfare economics theory.}}, author = {{Hemels, Sigrid}}, issn = {{0043-1796}}, keywords = {{Tax law; Personal income tax; unit of taxation; women}}, language = {{dut}}, month = {{12}}, number = {{7313}}, pages = {{1504--1509}}, publisher = {{Wolters Kluwer}}, series = {{Weekblad fiscaal recht}}, title = {{Gezin of individu: een Gordiaanse knoop in de IB. Deel 1: Welvaartstheorie}}, url = {{https://www.navigator.nl/document/idpasse75dc80f8e9e4a99a31b6febe7073434/weekblad-fiscaal-recht-gezin-of-individu-een-gordiaanse-knoop-in-de-ib-deel-1-welvaartstheorie}}, volume = {{148}}, year = {{2019}}, }