Family Taxation in Europe

By Roch and ROCH MARIA TERESA SOLER

Book 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.

• Format: Hardcover
• Language: English
• ISBN: B006YIJGQQ
• ISBN13: 9789041197559
• Release Date: October 1999
• Publisher: Kluwer Law International
• Length: 156 Pages
• Weight: 0.65 lbs.
• Dimensions: 0.0" x 0.9" x 0.6"