The Changing Status of Women and Japan's Tax System—A Discussion of Taxation Units

Autor:	Hiroko Ohta
Rok vydání:	1995
Předmět:	Labour economics Equity (economics) Wage earner Economics Household income Neutrality International taxation System a
Zdroj:	Japanese Economic Studies. 23:59-92
ISSN:	0021-4841
DOI:	10.2753/jes1097-203x230459
Popis:	When thinking about equity and neutrality in relation to taxation, it is very important—yet difficult to decide—whether individuals or households should be the basis for the taxation unit. With the former, the wage earner is taxed as a unit; with the latter, the units of actual consumption and savings within the family budget are taxed since expenses are used for taxes based on the money spent. This means that the complete household income is totaled and becomes the taxation unit.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::39612be4e1db6a62942bf844b4d80df7 https://doi.org/10.2753/jes1097-203x230459 Zobrazit plný text záznamu