On 13 February 2020, the opinion paper of Prof. Sigrid Hemels, professor of tax law at Erasmus School of Law, was published on the fiscal position of women in income tax. Hemels is of the opinion that the rules to support breadwinner families, the so-called "aanrechtsubsidie" impedes the labor participation of women and undermines the capacity-bearing principle.
More than 40% of Dutch women are not financially independent, but various political parties still want to support single-income families more for tax purposes. The "aanrechtsubsidie" whereby the non-earning partner can transfer tax credits to the breadwinner is gradually phased out, but some parties are against it. In addition, they aim for a transition from the current system whereby the individual is the taxpayer to a family tax. However, that would be a brake on the labor market participation of women.
- Professor
