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What Makes Personal Income Taxes Progressive? The Case of Belgium

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Author Info
André Decoster (Katholieke Universiteit Leuven Campus Kortrijk, and Centrum voor Economische Studiën, Katholieke Universiteit Leuven)
Isabelle Standaert (Belgian Ministry of Finance)
Christian Valenduc (Belgian Ministry of Finance)
Guy Van Camp (Centrum voor Economische Studiën, Katholieke Universiteit Leuven)

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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 aggregate liability progression of the system and that the rate structure is relatively unimportant in explaining progressivity.

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Publisher Info
Article provided by Editions du DULBEA, Université libre de Bruxelles, Department of Applied Economics (DULBEA) in its journal Brussels Economic Journal/Cahiers Economiques de Bruxelles.

Volume (Year): 45 (2002)
Issue (Month): 3 ()
Pages: 91-112
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Handle: RePEc:bxr:bxrceb:y:2002:v:45:i:3:p:91-112

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Related research
Keywords: Personal income tax Tax reform Progressivity

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Find related papers by JEL classification:
D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Pfahler, Wilhelm, 1990. "Redistributive Effect of Income Taxation: Decomposing Tax Base and Tax Rates Effects," Bulletin of Economic Research, Blackwell Publishing, vol. 42(2), pages 121-29, April.
  2. Martin Feldstein, 1988. "Imputing Corporate Tax Liabilities to Individual Taxpayers," NBER Working Papers 2349, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  3. André Decoster & Guy Van Camp, 1998. "The unit of analysis in microsimulation models for personal income taxes: fiscal unit or household?," Public Economics Working Paper Series ces9833, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics. [Downloadable!]
  4. Coulter, Fiona A E & Cowell, Frank A & Jenkins, Stephen P, 1992. "Equivalence Scale Relativities and the Extent of Inequality and Poverty," Economic Journal, Royal Economic Society, vol. 102(414), pages 1067-82, September. [Downloadable!] (restricted)
  5. Pechman, Joseph A, 1990. "The Future of the Income Tax," American Economic Review, American Economic Association, vol. 80(1), pages 1-20, March.
  6. Keen, Michael & Papapanagos, Harry & Shorrocks, Anthony, 2000. "Tax Reform and Progressivity," Economic Journal, Royal Economic Society, vol. 110(460), pages 50-68, January. [Downloadable!] (restricted)
  7. Bishop, John A & Formby, John P & Zheng, Buhong, 1998. "Inference Tests for Gini-Based Tax Progressivity Indexes," Journal of Business & Economic Statistics, American Statistical Association, vol. 16(3), pages 322-30, July.
  8. Chantreuil, F. & Trannoy, A., 1999. "Inequality Decomposition Values: the Trade-Off Between Marginality and Consistency," Papers 99-24, Paris X - Nanterre, U.F.R. de Sc. Ec. Gest. Maths Infor..
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  9. Jenkins, Stephen P & Cowell, Frank A, 1994. "Parametric Equivalence Scales and Scale Relativities," Economic Journal, Royal Economic Society, vol. 104(425), pages 891-900, July. [Downloadable!] (restricted)
  10. Pechman, Joseph A, 1987. "Tax Reform: Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 1(1), pages 11-28, Summer. [Downloadable!] (restricted)
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