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Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium

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  • Christian Valenduc

    ()
    (Belgian Ministry of Finance)

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    Abstract

    Any assessment of the effects of a tax reform has to be based on indicators of effective taxation. Various indicators have been developed to measure the effective taxation of income from capital. This paper briefly reviews their properties, before turning to an evaluation of the effects of the corporate income tax reform in Belgium in the nineties. Our analysis concludes that the tax reform had some success in raising more revenue in a more neutral way by repealing tax expenditures provisions so that the gap between the nominal and effective corporate tax rate narrowed. On the methodological side, our analysis concludes that there is no ideal effective tax rate: implicit tax rates based on macro-economic data and marginal and average effective tax rates are complementary indicators and should be used jointly to assess the effects of tax reforms.

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/corporate_income_tax_Belgium.pdf
    File Function: final version, 2004
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    Bibliographic Info

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 6.

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    Length: 32 pages
    Date of creation: Dec 2004
    Date of revision: Dec 2004
    Handle: RePEc:tax:taxpap:0006

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    Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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    Related research

    Keywords: European Union; Tax policy; effective tax rates; implicit tax rates analysis; Corporate Taxation;

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    1. Bovenberg, A.L. & Rele, H.J.M. ter, 1998. "Reforming Dutch capital taxation," Open Access publications from Tilburg University urn:nbn:nl:ui:12-76543, Tilburg University.
    2. Michael Devereux & Rachel Griffith, 1996. "Taxes and the location of production: evidence from a panel of US multinationals," IFS Working Papers W96/14, Institute for Fiscal Studies.
    3. Annick Hespel & Michel Mignolet, 2000. "Tax-aided financial services companies and the cost of capital," Fiscal Studies, Institute for Fiscal Studies, vol. 21(3), pages 349-374, September.
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