Working Paper 04-16 - La modélisation de l’impôt des personnes physiques dans les modèles macroéconomiques de court et moyen terme du BFP - Adaptation des modèles suite à la 6e réforme de l’État et au SEC2010

Vincent Frogneux and Michel Saintrain

Working Papers from Federal Planning Bureau, Belgium

Abstract: Within the framework of the sixth state reform, part of the personal income tax has been regionalised. What's more, in ESA2010, certain tax expenditures which were partly recorded as negative revenue in ESA95 are now recorded as general government expenditure. These changes motivate a revision of the personal income tax model which is used both for the short and medium term projections made by the FPB and for variant analyses. The new model makes a distinction between the "prepayment"Â tax (payroll tax and advance payments) and the "enrolment"Â tax (which fixes the amounts due under regional and local additional levies). It provides a better link to the macroeconomy and explicitly takes into account the schedule of tax enrolment.

Keywords: Fiscal federalism; Elasticity; Personal income tax; Progressivity (search for similar items in EconPapers)
JEL-codes: C19 E62 H24 H77 (search for similar items in EconPapers)
Date: 2016-03-24
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Persistent link: https://EconPapers.repec.org/RePEc:fpb:wpaper:201604

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