The Resource The treatment of spouses' incomes in schedular and global models of income taxation

The treatment of spouses' incomes in schedular and global models of income taxation

Label
The treatment of spouses' incomes in schedular and global models of income taxation
Title
The treatment of spouses' incomes in schedular and global models of income taxation
Creator
Subject
Summary
Discusses problems connected with the taxation of households in the light of the "ability-to-pay" principle and the "neutrality" of taxation vis-à-vis the taxation of single and married taxpayers, both under a global and a schedular tax system
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 39 (1985),
http://library.link/vocab/creatorName
Plasschaert, S.R.F
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • ability to pay
  • married couple
  • personal allowances
Label
The treatment of spouses' incomes in schedular and global models of income taxation
Instantiates
Publication
Label
The treatment of spouses' incomes in schedular and global models of income taxation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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