Gezin of individu: een Gordiaanse knoop in de IB. Deel 2: Overige criteria

• 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.

Ämnesord

SAMHÄLLSVETENSKAP  -- Juridik -- Juridik (hsv//swe)

SOCIAL SCIENCES  -- Law -- Law (hsv//eng)

Nyckelord

tax law

income tax

gender equaliy

ability to pay

Publikations- och innehållstyp

art (ämneskategori)

vet (ämneskategori)