Tax Structure Harmonization in 1992: the Belgian Perspective

Philippe Defeyt

Chapter 5 in Tax Harmonization and Financial Liberalization in Europe, 1992, pp 57-70 from Palgrave Macmillan

Abstract: Abstract It is impossible to understand the Belgium perspective concerning tax harmonization without taking into account the salient characteristics of the tax and budget situation in Belgium; they are described in the first section. The second section summarizes the main findings of available studies on the anticipated budgetary impacts that would result from fiscal harmonization. Lastly, the final section gives such information as is available concerning the attitudes of various Belgian economic agents (mainly the government, banks, and the insurance sector).

Keywords: Insurance Premium; Indirect Taxis; Excise Duty; Cross Border Shopping; Belgian Government (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-22008-3_5

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DOI: 10.1007/978-1-349-22008-3_5

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