Advanced Search
MyIDEAS: Login to save this article or follow this journal

Les déterminants politiques, économiques et idéologiques du système fiscal belge au XXe siècle

Contents:

Author Info

  • André Hardewyn
Registered author(s):

    Abstract

    [fre] La Belgique fut le dernier pays industrialisé à introduire en 1919 l'impôt progressif sur les revenus, soulignant ainsi le caractère tout à fait spécifique du système fiscal belge avant la première guerre mondiale vis-à-vis des régimes fiscaux des pays voisins. Cet article cherche à répondre à la question de savoir si cette spécificité antérieure s'est prolongée au XXe siècle, et dans l'affirmative quelle en est le contenu et quelles en sont les raisons. Plus particulièrement encore, quels sont les mécanismes de décision véritable en matière fiscale et comment les responsables publics sont parvenus à faire accepter au grand public des mesures parfois arbitraires et injustes? [eng] In 1919, Belgium was the last of the industrialized nations to introduce a progressive income tax. In doing so, it stressed the specific character of its fiscal system before World War I in comparison to its neighbours. How can this specific position be explained ? Why this radical change after the Great War? Has Belgium' s fiscal system prolonged its unusual character in the twentieth century and if so, what were the specifics and the reasons for this policy ? Furthermore, who pulled the strings in fiscal matters and how did public figures cope with convincing the masses to accept arbitrary and not seldom measures of injustice ? These are the principal questions this article intends to answer.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://dx.doi.org/10.3406/hes.2005.2548
    Download Restriction: no

    File URL: http://www.persee.fr/articleAsPDF/hes_0752-5702_2005_num_24_2_2548/hes_0752-5702_2005_num_24_2_2548.pdf?mode=light
    Download Restriction: no

    Bibliographic Info

    Article provided by Programme National Persée in its journal Histoire, économie et société.

    Volume (Year): 24 (2005)
    Issue (Month): 2 ()
    Pages: 279-302

    as in new window
    Handle: RePEc:prs:hiseco:hes_0752-5702_2005_num_24_2_2548

    Note: DOI:10.3406/hes.2005.2548
    Contact details of provider:
    Web page: http://www.persee.fr/web/revues/home/prescript/revue/hes

    Related research

    Keywords:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:prs:hiseco:hes_0752-5702_2005_num_24_2_2548. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Equipe PERSEE).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.