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Working Paper 04-16 - La modélisation de l’impôt des personnes physiques dans les modèles macroéconomiques de court et moyen terme du BFP - Adaptation des modèles suite à la 6e réforme de l’État et au SEC2010

Author

Listed:
  • Vincent Frogneux
  • Michel Saintrain

Abstract

Within the framework of the sixth state reform, part of the personal income tax has been regionalised. What's more, in ESA2010, certain tax expenditures which were partly recorded as negative revenue in ESA95 are now recorded as general government expenditure. These changes motivate a revision of the personal income tax model which is used both for the short and medium term projections made by the FPB and for variant analyses. The new model makes a distinction between the "prepayment"Â tax (payroll tax and advance payments) and the "enrolment"Â tax (which fixes the amounts due under regional and local additional levies). It provides a better link to the macroeconomy and explicitly takes into account the schedule of tax enrolment.

Suggested Citation

  • Vincent Frogneux & Michel Saintrain, 2016. "Working Paper 04-16 - La modélisation de l’impôt des personnes physiques dans les modèles macroéconomiques de court et moyen terme du BFP - Adaptation des modèles suite à la 6e réforme de l’," Working Papers 201604, Federal Planning Bureau, Belgium.
    • Handle: RePEc:fpb:wpaper:201604
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    More about this item

    Keywords

    Fiscal federalism; Elasticity; Personal income tax; Progressivity;
    All these keywords.

    JEL classification:

    • C19 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Other
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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