Family Taxation in Europe

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 and 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; and 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. The editor is Director of the Department of Tax Law at the University of Alicante, Spain. She is a former Professor of Tax Law at the Spanish universities of Valencia and Murcia, and has published widely in the field of tax law.