Showing 1 - 10 of 10
Persistent link: https://www.econbiz.de/10014435143
This paper offers a framework to establish a micro-based budget and welfare evaluation of a joint reform in personal income taxes, social security contributions and indirect taxes. One often lacks an encompassing model for both labour supply decisions in real world tax and benefit contexts and...
Persistent link: https://www.econbiz.de/10011925845
Persistent link: https://www.econbiz.de/10012040388
A Belgian Flat Income Tax. Effects on Labour Supply and Income Distribution
Persistent link: https://www.econbiz.de/10010569223
A Belgian Flat Income Tax. Effects on Labour Supply and Income Distribution
Persistent link: https://www.econbiz.de/10010570230
This paper offers a framework to establish a micro-based budget and welfare evaluation of a joint reform in personal income taxes, social security contributions and indirect taxes. One often lacks an encompassing model for both labour supply decisions in real world tax and benefit contexts and...
Persistent link: https://www.econbiz.de/10012012793
The interplay of a differentiated indirect tax structure and the variation in expenditure patterns across households, leads to a possibly unequal distribution of indirect tax liabilities across the population. This paper uses the ninth round of the RLMS survey to assess the distributional...
Persistent link: https://www.econbiz.de/10010279205
The adverse distributional effects of a flat tax are well known and have been documented by empirical research in several countries, including Belgium. Advocates of the flat tax argue, correctly, that many of these studies do not take into account agents' behavioural reactions and possible feed...
Persistent link: https://www.econbiz.de/10010288277
Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large extent, co-determined the evolution of disposable incomes of Belgian households on one hand, and their incentives to work on the other. In this paper we assess equity and...
Persistent link: https://www.econbiz.de/10011265923
The adverse distributional effects of a flat tax are well known and have been documented by empirical research in several countries, including Belgium. Advocates of the flat tax argue, correctly, that these studies do not take into account agents’ behavioural reactions and possible feed back...
Persistent link: https://www.econbiz.de/10008854570