What Makes Personal Income Taxes Progressive? the Case of Belgium
André Decoster,
Isabel Standaert,
Christian Valenduc 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:
In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system, before and after a major reform of this system. The reform reduced the top tax rates, broadened the tax base and increased tax credits. We show that, contrary to the opinion, commonly expressed in public debates, the reform did not reduce the liability progression of the system and that the rate structure is relatively unimportant in explaining progressivity.
Date: 2000-03
References: Add references at CitEc
Citations:
Downloads: (external link)
https://lirias.kuleuven.be/bitstream/123456789/118579/1/DPS0008.pdf
Related works:
Journal Article: What makes personal income taxes progressive? The case of Belgium (2002) 
Working Paper: What makes Personal Income Taxes progressive? The case of Belgium (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:ces0008
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 ().