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Sigrid Hemels. Foto.

Sigrid Hemels

Gästprofessor

Sigrid Hemels. Foto.

Work life balance and taxation in the Netherlands

Författare

  • Sigrid Hemels

Redaktör

  • Yuka Shiba
  • Mami Oosugi
  • Kazuko Goto

Summary, in English

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.

Avdelning/ar

  • Institutionen för handelsrätt

Publiceringsår

2019

Språk

Engelska

Sidor

156-181

Publikation/Tidskrift/Serie

Quality of life : Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands

Dokumenttyp

Del av eller Kapitel i bok

Förlag

ITSC

Ämne

  • Law

Nyckelord

  • Tax law
  • Gender aspects

Aktiv

Published

ISBN/ISSN/Övrigt

  • ISBN: 9784864741118