Description |
xxiii, 156 pages ; 24 cm |
Contents |
1. Introduction / Maria Teresa Soler Roch. The concept of family for tax purposes. The principles. The legal structure of income tax. The role of the European Union -- 2. Belgium / Frans Vanistendael. The general structure of family income taxation. Specific rules for taxation of family income. Gift taxes and inheritance taxes. Recent developments and current problems -- 3. France / Cyrille David. Progressive income tax. How is this supplementary burden reduced? Other compulsory contributions or transfers. General conclusions -- 4. Germany / Joachim Lang. Constitutional background. Current family taxation law. Law concept of family taxation in Germany -- 5. Ireland / John Ward. Background and constitutional issues. Structure of the Irish tax system. Taxation of married couples. Taxation of children. Taxation of estranged couples. Taxation of bereaved spouses. Taxation of non-residents -- 6. Italy / Francesco Moschetti and Roberto Schiavolin. The Italian tax system and the family |
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The current system of separate taxation of family members. Other issues -- 7. Spain / Juan Zornoza Perez. Constitutional basis. Family taxation and the IRPF. Social security contributions as a tax on wages: the role of family circumstances. The impuesto sobre el patrimonio (personal property (net worth) tax) as a strictly individual tax. The relevance of family circumstances to the ISyD -- 8. Sweden / Asa Gunnarsson. Remaining elements of family taxation. Family support through the tax system. The need for a supplementary family support concept. The tax-benefit interface -- 9. United Kingdom / John Tiley. Income tax. Capital gains tax. Inheritance tax. Breakdown of marriage. Breakdown of other family units. Death |
Notes |
At head of title: Academic Committee on European Tax Law |
Bibliography |
Includes bibliographical references and index |
Subject |
Families -- Taxation -- Law and legislation -- Europe.
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Author |
Soler Roch, María Teresa.
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Academic Committee on European Tax Law.
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LC no. |
99036255 |
ISBN |
9041197559 |
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