Married, unmarried cohabitants, (multiple) parents, and (step) children in tax law in the Netherlands and Europe
(The full version will be published in Intertax, vol. 49, 2021, issue 5) Nicole Gubbels, Assistant Professor (Vrije Universiteit Amsterdam and Fiscal Institute of Tilburg University, the Netherlands) Society has changed considerably over the past 50 years. Whereas, previously, most people got married, had several children during the marriage, and divorce was still relatively rare,…