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Family Taxation In Europe

Academic Committee On European Tax Law

Paperback

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Family Taxation In Europe

Synopsis

This work makes a comparative study of the tax treatment of family units in eight European jurisdictions. Presented by a panel of leading tax law specialists, these descriptive and analytical articles focus in particular on:income taxinheritance and gift taxproperty taxsocial securityIssues examined in this context include: the definition of `family' for tax purposes and the tax treatment of non-married couplesthe relationship between constitutional principles such as protection of the family, ability to pay and non-discriminationthe concept of income for tax purposes and the treatment of living expenseschild tax allowancesseparate, splitting or quotient systemsthe relationship between tax and welfare systemsThe book aims to stimulate discussion of the influence of EC Treaty provisions on national tax regulations, to show how the lack of harmonisation between EU member states may affect the economic and legal position of individuals, and to identify common principles where harmonisation of family taxation may be considered. The papers are the result of a conference organised by the Academic Committee of European Tax Law, which took place in Alicante, Spain, in March 1998.

Product Details

ISBN:
9789041197559
Category:
Taxation & duties law
Format:
Paperback
Publication Date:
1999-10-13
Publisher:
Kluwer Law International
Editor:
Roch, Maria Teresa Soler
Illustrations:
index
Country of origin:
NLD
Pages:
184
Pagination:
184 pages, index
Dimensions (mm):
230 x 234 x 10
Weight:
295g

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