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Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993 Author info | Abstract | Publisher info | Download info | Related research | Statistics André Decoster ()
Guy Van Camp ()
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Between 1988 and 1993 the Belgian personal income tax system and the indirect tax system have been 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 developped statistical tests to gauge the significance of the observed changes.
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Paper provided by Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics in its series Public Economics Working Paper Series with number
ces0007.
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Length: 28 pp.
Date of creation: 2000Date of revision:
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References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.: Jean-Yves Duclos, 2000.
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[Downloadable!] (restricted)
Full
references Cited by : (explanations , Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.)
Koen Burggraeve & Philip Du Caju, 2003.
"The labour market and fiscal impact of labour reductions: the case of reduction of employers' social security contributions under a wage norm regime with automatic price indexing of wages ,"
Research series
200303-1, National Bank of Belgium.
[Downloadable!]
François Bourguignon & Amedeo Spadaro, 2006.
"Microsimulation as a Tool for Evaluating Redistribution Policies ,"
Working Papers
20, ECINEQ, Society for the Study of Economic Inequality.
[Downloadable!]
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