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Tax Structure Harmonization in 1992: the Belgian Perspective

In: Tax Harmonization and Financial Liberalization in Europe

Author

Listed:
  • Philippe Defeyt

Abstract

It is impossible to understand the Belgium perspective concerning tax harmonization without taking into account the salient characteristics of the tax and budget situation in Belgium; they are described in the first section. The second section summarizes the main findings of available studies on the anticipated budgetary impacts that would result from fiscal harmonization. Lastly, the final section gives such information as is available concerning the attitudes of various Belgian economic agents (mainly the government, banks, and the insurance sector).

Suggested Citation

  • Philippe Defeyt, 1992. "Tax Structure Harmonization in 1992: the Belgian Perspective," Palgrave Macmillan Books, in: Georg Winckler (ed.), Tax Harmonization and Financial Liberalization in Europe, chapter 5, pages 57-70, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-22008-3_5
    DOI: 10.1007/978-1-349-22008-3_5
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