Family taxation

This study examines the evolution of family taxation in Spanish Tax Law, with particular reference to direct taxation (Personal Income Tax, Wealth Tax and Inheritance and Gift Tax). As far as Income and Wealth Taxes are concerned, the tax treatment of family units is analysed from a constitutional p...

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Bibliographic Details
Main Author: María Teresa Soler Roch
Format: Article
Language:Spanish
Published: Universidad de Alicante 2006-12-01
Series:Feminismo/s
Subjects:
Online Access:https://feminismos.ua.es/article/view/2006-n8-la-tributacion-familiar