Family Taxation in Europe

SKU:10057809-0001

María Teresa Soler Roch

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Product Line	Kluwer Law International
Product SKU	10057809-0001
ISBN-13	9789041197559
Availability	Ships in 3-5 Business Days
Last Updated	1999-10-01

Overview

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 tax
inheritance and gift tax
property tax
social security
Issues examined in this context include:
the definition of `family' for tax purposes and the tax treatment of non-married couples
the relationship between constitutional principles such as protection of the family, ability to pay and non-discrimination
the concept of income for tax purposes and the treatment of living expenses
child tax allowances
separate, splitting or quotient systems
the relationship between tax and welfare systems
The 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.

Family Taxation in Europe

Overview

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