What makes Personal Income Taxes progressive? The case of Belgium
André Decoster,
Isabelle Standaert,
Christian Valenduc and
Guy Van Camp ()
Public Economics Working Paper Series from Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics
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.
Pages: 28 pp.
Date: 2000
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Journal Article: What makes personal income taxes progressive? The case of Belgium (2002) 
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