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

Listed author(s):
  • André Hardewyn
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    [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.

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

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

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    Handle: RePEc:prs:hiseco:hes_0752-5702_2005_num_24_2_2548
    Note: DOI:10.3406/hes.2005.2548
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