Work life balance and taxation in the Netherlands
(2019) p.156-181- Abstract
- 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.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/c55a0ec8-e66d-4c5d-9222-8cc22d344bb5
- author
- Hemels, Sigrid LU
- organization
- publishing date
- 2019
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- keywords
- Tax law, Gender aspects
- host publication
- Quality of life : Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands - Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands
- editor
- Shiba, Yuka ; Oosugi, Mami and Goto, Kazuko
- pages
- 16 pages
- publisher
- ITSC
- ISBN
- 9784864741118
- language
- English
- LU publication?
- yes
- id
- c55a0ec8-e66d-4c5d-9222-8cc22d344bb5
- date added to LUP
- 2019-05-04 13:00:24
- date last changed
- 2019-05-28 09:12:41
@inbook{c55a0ec8-e66d-4c5d-9222-8cc22d344bb5, abstract = {{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.}}, author = {{Hemels, Sigrid}}, booktitle = {{Quality of life : Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands}}, editor = {{Shiba, Yuka and Oosugi, Mami and Goto, Kazuko}}, isbn = {{9784864741118}}, keywords = {{Tax law; Gender aspects}}, language = {{eng}}, pages = {{156--181}}, publisher = {{ITSC}}, title = {{Work life balance and taxation in the Netherlands}}, year = {{2019}}, }