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Redistributive effects of the shift from personal income taxes to indirect taxes: Belgium 1988-93

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  • Andrá Decoster
  • Guy Van Camp

Abstract

Between 1988 and 1993, the Belgian personal income tax system and the indirect tax system were reformed to a considerable extent. We use microsimulation models to investigate the impact of the reform on the liability progression and the redistributive effect of the combined tax system. The redistributive effect of personal income taxes decreased, notwithstanding an increase in liability progression. For indirect taxes, both the liability regressivity and the reverse redistributive effect have been enhanced. We use recently developed statistical tests to gauge the significance of the observed changes.

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Bibliographic Info

Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.

Volume (Year): 22 (2001)
Issue (Month): 1 (March)
Pages: 79-106

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Handle: RePEc:ifs:fistud:v:22:y:2001:i:1:p:79-106

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  1. Beach, Charles M & Davidson, Russell, 1983. "Distribution-Free Statistical Inference with Lorenz Curves and Income Shares," Review of Economic Studies, Wiley Blackwell, vol. 50(4), pages 723-35, October.
  2. John P. Formby & W. James Smith & Paul D. Thistle, 1990. "The Average Tax Burden and the Welfare Implications of Global Tax Progressivity," Public Finance Review, , vol. 18(1), pages 3-24, January.
  3. Rodgers, Willard L, 1984. "An Evaluation of Statistical Matching," Journal of Business & Economic Statistics, American Statistical Association, vol. 2(1), pages 91-102, January.
  4. Pechman, Joseph A, 1987. "Tax Reform: Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 1(1), pages 11-28, Summer.
  5. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
  6. Davidson, R. & Duclos, J.Y., 1995. "Statistical Inference for the Measurement of the Incidence of Taxes and Transfers," Papers 9521, Laval - Recherche en Politique Economique.
  7. Duclos, Jean-Yves, 1993. "Progressivity, Redistribution, and Equity, with Application to the British Tax and Benefit System," Public Finance = Finances publiques, , vol. 48(3), pages 350-65.
  8. Sommerhalder, Ruud A., 1992. "Dutch tax simplification: Unique in an international setting?," Journal of Economic Psychology, Elsevier, vol. 13(4), pages 597-607, December.
  9. Bishop, John A & Chakraborti, S & Thistle, Paul D, 1989. "Asymptotically Distribution-Free Statistical Inference for Generalized Lorenz Curves," The Review of Economics and Statistics, MIT Press, vol. 71(4), pages 725-27, November.
  10. Pfahler, Wilhelm, 1987. "Redistributive Effects of Tax Progressivity: Evaluating a General Class of Aggregate Measures," Public Finance = Finances publiques, , vol. 42(1), pages 1-31.
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Cited by:
  1. O'Donoghue, Cathal & Baldini, Massimo & Mantovani, Daniela, 2004. "Modelling the redistributive impact of indirect taxes in Europe: an application of EUROMOD," EUROMOD Working Papers EM7/01, EUROMOD at the Institute for Social and Economic Research.
  2. François Bourguignon & Amadéo Spadaro, 2005. "Microsimulation as a tool for evaluating redistribution policies," PSE Working Papers halshs-00590863, HAL.

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