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Book

Title Family taxation in Europe / editor, María Teresa Soler Roch
Published The Hague ; Boston : Kluwer Law International, 1999

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 MELB  KM 337.1 Z1E96 Sol/Fti  AVAILABLE
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
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.
Author Soler Roch, María Teresa.
Academic Committee on European Tax Law.
LC no. 99036255
ISBN 9041197559