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Gezin of individu: een Gordiaanse knoop in de IB. Deel 1: Welvaartstheorie

Hemels, Sigrid LU orcid (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:
author
organization
alternative title
Family or individual: a gordian knot in the income tax. Part 1: Welfare theory
publishing date
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}},
}