Family Taxation in Europe - 9041197559 - 9789041197559

by: María Teresa Soler Roch
October 1999, ISBN 9041197559
ISBN 13: 9789041197559
Paperback

USD price: $171.00

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.

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Tax Law in Spain

María Teresa Soler Roch

December 2001, ISBN/ISSN 9041117512,
ISBN 13: 9789041117519
Paperback

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