The Resource Fixed amount taxation with respect to income from capital in personal income taxation

Fixed amount taxation with respect to income from capital in personal income taxation

Label
Fixed amount taxation with respect to income from capital in personal income taxation
Title
Fixed amount taxation with respect to income from capital in personal income taxation
Creator
Subject
Language
eng
Summary
After a description of the theoretical framework of personal income taxation, some examples are discussed of fixed amount schemes with respect to income from capital taken from the Dutch personal income tax system. Then a characterisation is given of the various fixed amount schemes. Subsequently, the place of these schemes in the theoretical framework is addressed. The conclusion consists of a list of relevant questions
Citation source
Bound in: The notion of income from capital. - Amsterdam : IBFD, 2005 ; p. 103-123
http://library.link/vocab/creatorName
Arendonk, H.P.A.M. van
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • investment income
  • individual income tax
  • owner-occupied dwelling
  • bare ownership
  • usufruct
Label
Fixed amount taxation with respect to income from capital in personal income taxation
Instantiates
Publication
Label
Fixed amount taxation with respect to income from capital in personal income taxation
Publication

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