Progressivity of Childcare Tax Policies in Belgium
Jean Hindriks () and
Additional contact information
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)
References: Add references at CitEc
Citations View citations in EconPapers (1) Track citations by RSS feed
Downloads: (external link)
Journal Article: Progressivity of Childcare Tax Policies in Belgium (2008)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:ctl:louvre:2008022
Access Statistics for this paper
More papers in Discussion Papers (REL - Recherches Economiques de Louvain) from Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) Place Montesquieu 3, 1348 Louvain-la-Neuve (Belgium). Contact information at EDIRC.
Bibliographic data for series maintained by Sebastien SCHILLINGS ().