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- W152078556 abstract "The objective of this thesis is to determine amethod for taxation of the family unit bearing in mindchanging social and economic conditions.Before any criticism may be made, or improvewentsuggested, a review of the existing state of the lawis essential. Part I of this thesis therefore contains astatement of the law as it is today in the United Kingdom.First the income tax provisions which affect husband andwife are discussed dealing separately with the general rule,its three statutory exceptions, and the beginning and end ofmarriage. The income tax provisions as they affect childrenare then summarised and the capital taxes are reviewed.Part II then considers a number of studies andcriticisms which have been made concerning the UnitedKingdom system dealing separately with the three mainprinciples of aggregation, accountability and allowances.Part III summarises the manner in which thefamily unit is taxed in some other countries so that anyhelpful comparisons may be utilized; here the taxprovisions are related to the legal systems in which theyoperate and separate consideration is therefore given tothe common law jurisdictions, the civil code jurisdictionsand the Scandinavian jurisdictions and a relationshipbetween the property laws and the tax laws is noted.Finally, Part IV analyses the deficiencies ofthe United Kingdom system and contains recommendationsfor its reform. The conclusion is reached that husbandand wife should no longer be deemed to be one person fortax purposes but should be treated in all respects astwo individuals and that some recognition should be givenby the tax system to the fact that children are separateindividuals too.In this thesis the Income and CorporationTaxes Act 1970 is referred to as The Taxes Act." @default.
- W152078556 created "2016-06-24" @default.
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- W152078556 date "1982-01-01" @default.
- W152078556 modified "2023-09-24" @default.
- W152078556 title "The tax treatment of the family unit" @default.
- W152078556 hasPublicationYear "1982" @default.
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