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Progressivity of Childcare Tax Policies in Belgium

Author

Listed:
  • Maria-Isabel FAFAN-PORTET

    (Health socilology and Economics, school of Public Health, Université Catholique de Louvain)

  • Jean HINDRIKS

    (UNIVERSITE CATHOLIQUE DE LOUVAIN, Center for Operations Research and Econometrics (CORE))

  • Vincent LORANT

    (Health socilology and Economics, school of Public Health, Université Catholique de Louvain)

Abstract

In 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.

Suggested Citation

  • Maria-Isabel FAFAN-PORTET & Jean HINDRIKS & Vincent LORANT, 2008. "Progressivity of Childcare Tax Policies in Belgium," Discussion Papers (REL - Recherches Economiques de Louvain) 2008022, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  • Handle: RePEc:ctl:louvre:2008022
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    File URL: http://sites.uclouvain.be/econ/DP/REL/2008022.pdf
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    Cited by:

    1. 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.

    More about this item

    Keywords

    child care; equity; fiscal policy;

    JEL classification:

    • 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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