The Position of Married Women in Dutch Income Tax Law Since 1893

@article{Hemels2018ThePO,
  title={The Position of Married Women in Dutch Income Tax Law Since 1893},
  author={Sigrid Hemels},
  journal={Tax Law: Tax Law \& Policy eJournal},
  year={2018}
}
  • Sigrid Hemels
  • Published 24 July 2018
  • Economics
  • Tax Law: Tax Law & Policy eJournal
For a long time, married women were treated differently from married men in the Dutch personal income tax Act (PITA). The PITA reflected the political, religious and legal situation, but at the same time was often behind on developments in those areas. Currently, there is a strong pressure in the Netherlands to take a step back again. Christian parties and some academics have criticized the current semi-individual tax system in which single earner families pay more tax than double earner…