التفاصيل البيبلوغرافية
| العنوان: |
Taxation of families and equality of treatment in Spain |
| المؤلفون: |
Gil García, Elizabeth |
| المساهمون: |
Universidad de Alicante. Departamento de Disciplinas Económicas y Financieras, Derecho Financiero y Tributario |
| بيانات النشر: |
Bruylant |
| سنة النشر: |
2018 |
| المجموعة: |
RUA - Repositorio Institucional de la Universidad de Alicante |
| مصطلحات موضوعية: |
Family, Joint tax return, Equality, Maternity, Spanish income tax, Spanish tax system, Derecho Financiero y Tributario |
| الوصف: |
This paper focuses on some relevant issues regarding the taxation of families and the gender equality for the personal income tax (IRPF) purposes in Spain. The introduction of certain measures that consider personal and family circumstances evidences the tax legislator's concern on the protection of the family. On the one hand, taxpayers may elect to submit a joint tax return including all members of the family unit. However, some types of families are excluded from this option. The joint taxation allows the family unit to apply an allowance for family taxation in order to reduce the tax base. Moreover, other personal and family allowances are granted to diminish the tax burden such as the deduction for large families. On the other hand, the role of women as workers and mothers has been considered as some specific measures to facilitate family and working life through the tax system has been introduced. In this regard, the author analyses the current debates on the exemption for maternity benefits paid by the social security system as well as the deduction for maternity which applies since 2003. |
| نوع الوثيقة: |
article in journal/newspaper |
| اللغة: |
English |
| تدمد: |
2295-9416 |
| العلاقة: |
Revue européenne et internationale de droit fiscal. 2018, 2: 211-218; http://hdl.handle.net/10045/93852Test; A9877432 |
| الإتاحة: |
http://hdl.handle.net/10045/93852Test |
| حقوق: |
© Bruylant ; info:eu-repo/semantics/restrictedAccess |
| رقم الانضمام: |
edsbas.9CB35DB2 |
| قاعدة البيانات: |
BASE |
