Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993

André Decoster and Guy van Camp

Working Papers of Department of Economics, Leuven from KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven

Abstract: Between 1988 and 1993 the Belgian personal income tax system and the indirect tax system have been reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the redistributive effect of the combined tax system. The redistributive effect of personal income taxes decreased, notwithstanding an increase in liability progression. For indirect taxes, both the liability regressivity and the reverse redistributive effect have been enhanced. We use recently developped statistical tests to gauge the significance of the observed changes.

Date: 2000-03
References: Add references at CitEc
Citations:

Downloads: (external link)
https://lirias.kuleuven.be/bitstream/123456789/118578/1/DPS0007.pdf

Related works:
Working Paper: Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993 (2000)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ete:ceswps:ces0007

Access Statistics for this paper

More papers in Working Papers of Department of Economics, Leuven from KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven
Bibliographic data for series maintained by library EBIB ().