Progressivity of Childcare Tax Policies in Belgium
Jean Hindriks () and
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Maria-Isabel Fafan-Portet: Health socilology and Economics, school of Public Health, Université Catholique de Louvain
Vincent Lorant: Health socilology and Economics, school of Public Health, Université Catholique de Louvain
No 2008022, Discussion Papers (REL - Recherches Economiques de Louvain) from Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES)
In Belgium, families with young dependents receive tax reliefs depending on the type of care used. In this paper, we analyse the Federal government policy that allows families using formal childcare to deduct their expenses out of their taxable income. For families using parental and informal care, a tax credit is granted for each child under three years old. We find that tax deduction of childcare expenses is a progressive tax policy among users of formal days care. On the contrary, when considering all families with young dependents the tax policies for childcare are regressive.
Keywords: child care; equity; fiscal policy (search for similar items in EconPapers)
JEL-codes: H71 H24 (search for similar items in EconPapers)
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Journal Article: Progressivity of Childcare Tax Policies in Belgium (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:ctl:louvre:2008022
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