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CSB Working Paper, 2019, 7: Which way the pendulum swings? Equity and efficiency of three decades of tax-benefit reforms in Belgium
Oorspronkelijke titel: Which way the pendulum swings? Equity and efficiency of three decades of tax-benefit reforms in Belgium
Bron: uantwerpen.be
24-05-2022
Belgium has seen major changes in its tax-benefit system over the 28 year period 1992-2020. These changes have, to a large extent, co-determined the evolution of disposable incomes of Belgian households on the one hand, and work incentives on the other. In this paper we assess changes in tax-benefit policies over the full course of 1992-2020 along three dimensions: equity, efficiency and budgetary impact. We construct counterfactual distributions of disposable incomes under alternative tax benef…
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