Decoster, André; Standaert, Isabelle; Valenduc, Christian - In: Brussels Economic Review 45 (2002) 3, pp. 91-112
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,...