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Work life balance and taxation in the Netherlands

Hemels, Sigrid LU orcid (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:
author
organization
publishing date
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}},
}