Progressivity of Childcare Tax Policies in Belgium
AbstractIn 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 InfoPaper 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.
Date of creation: 01 Jun 2008
Date of revision:
child care; equity; fiscal policy;
Other versions of this item:
- Maria-Isabel Farfan-Portet & Jean Hindriks & Vincent Lorant, 2008. "Progressivity of Childcare Tax Policies in Belgium," Recherches économiques de Louvain, De Boeck Université, vol. 74(2), pages 143-165.
- 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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- 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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