European countries, including Belgium, have shown increasing interest in tax-benefit instruments awarding monetary transfers or …

and Belgium, focusing in particular on the reforms carried out in the latter. The potential labor supply effect of the … determining the incentives to take up work; (iii) joint assessment of income for both purposes of taxation and benefit eligibility …

In the period 2001-2004 two major reforms followed in Belgium: a personal income tax reform (2001) and a reform of …

To what extent do income taxation systems decrease poverty? We raise this question under the assumption that well …Nous proposons une méthode pour évaluer la capacité des systèmes de taxation du revenu de diminuer la pauvreté, lorsque …-being is defined in line with the ethics of responsibility. It requires considering that not all inequalities are unjust. Here …

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …