Progressivity of Childcare Tax Policies in Belgium

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Progressivity of Childcare Tax Policies in Belgium

Author Info

Maria-Isabel Farfan-Portet
Jean Hindriks
Vincent Lorant

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Jean Hindriks

Abstract

In Belgium, families with young dependents receive tax reliefs depending on the type of care used. In this paper we analyze the Federal government policy that allows families using formal childcare to deduct their expenses out of their taxable income. For families using parental and informal care, a tax credit is granted for each child under three years old. We find that tax deduction of childcare expenses is a progressive tax policy among the users of formal day care. On the contrary, when considering all families with young dependents the tax policies for childcare are regressive. JEL Classification : H71, H24.

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Article provided by De Boeck Université in its journal Recherches économiques de Louvain.

Volume (Year): 74 (2008)
Issue (Month): 2 ()
Pages: 143-165
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Handle: RePEc:cai:reldbu:rel_742_0143

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Find related papers by JEL classification:
H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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