Capéau, Bart; Decoster, André; De Swerdt, Kris; … - 2008
consequences of this shift by using two Belgian microsimulation
models: mod¶et¶e for the tax beneflt system, and aster for the … indirect tax part.
Since the underlying micro database of the tax beneflt system does not contain
expenditures, we flrst impute … pensioners belongs to the losers by such a
reform: They do not proflt from the reduced tax on labour income, but pay higher …