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Progressivity of Childcare Tax Policies in Belgium

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  • Maria-Isabel FAFAN-PORTET

    (Health socilology and Economics, school of Public Health, Université Catholique de Louvain)

  • Jean HINDRIKS

    (UNIVERSITE CATHOLIQUE DE LOUVAIN, Center for Operations Research and Econometrics (CORE))

  • Vincent LORANT

    (Health socilology and Economics, school of Public Health, Université Catholique de Louvain)

Abstract

In Belgium, families with young dependents receive tax reliefs depending on the type of care used. In this paper, we analyse 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 users of formal days care. On the contrary, when considering all families with young dependents the tax policies for childcare are regressive.

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Bibliographic Info

Paper provided by Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) in its series Discussion Papers (REL - Recherches Economiques de Louvain) with number 2008022.

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Length: 24
Date of creation: 01 Jun 2008
Date of revision:
Handle: RePEc:ctl:louvre:2008022

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Keywords: child care; equity; fiscal policy;

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Cited by:
  1. Joris Ghysels & Gerlinde Verbist & Josefine Vanhille, 2010. "Taxing Care : enhancing the childcare time in the dual earner era," Working Papers 1001, Herman Deleeck Centre for Social Policy, University of Antwerp.

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