£162.00

Springer Family Taxation in Europe

Name: Family Taxation in Europe
Brand: Springer
Price: 162.0 GBP
Availability: InStock

index

Economics

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Description

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 taxinheritance and gift taxproperty taxsocial security Issues examined in this context include: the definition of `family' for tax purposes and the tax treatment of non-married couplesthe relationship between constitutional principles such as protection of the family, ability to pay and non-discriminationthe concept of income for tax purposes and the treatment of living expenseschild tax allowancesseparate, splitting or quotient systemsthe 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.

Product Specifications

Brand: Springer
Model: index
Format: paperback
ASIN: 9041197559
Category: Books > Subjects > Business, Finance & Law > Economics
Domain: Amazon UK
Release Date: 01 October 1999
Listed Since: 05 February 2007

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Springer Family Taxation in Europe

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