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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
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Journal Article: What makes personal income taxes progressive? The case of Belgium (2002) Downloads
Working Paper: What makes Personal Income Taxes progressive? The case of Belgium (2000) Downloads
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