Tax Reform in Belgium:
Belgium has a heavy tax burden which has mainly fallen on labour as international tax competition has limited the scope to which this burden could be imposed on capital. This has raised concerns about possible adverse labour market impacts from such high tax rates. In view of these concerns, the gov...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2003
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | Belgium has a heavy tax burden which has mainly fallen on labour as international tax competition has limited the scope to which this burden could be imposed on capital. This has raised concerns about possible adverse labour market impacts from such high tax rates. In view of these concerns, the government has made substantial cuts in employers' social security contributions, has reduced employees' social security contributions and, in the context of a personal income tax reform, has introduced an earned income tax credit. All of these measures have been focused on low-income earners, maximising their favourable labour-market effects by increasing the likelihood that they produce lasting reductions in labour costs and/or reductions in benefit replacement rates. Further reductions in labourincome taxation targeted on low-income earners should be made as budget room becomes available. Narrowing the range of goods and services that are not subject to VAT would help to make more budget ... |
| Beschreibung: | 1 Online-Ressource (60 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/635485865253 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:34:56Z |
| indexdate | 2024-12-18T19:02:44Z |
| institution | BVB |
| language | English |
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| spelling | Carey, David Verfasser aut Tax Reform in Belgium David Carey = La reforme fiscale / David Carey La reforme fiscale Paris OECD Publishing 2003 1 Online-Ressource (60 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers Belgium has a heavy tax burden which has mainly fallen on labour as international tax competition has limited the scope to which this burden could be imposed on capital. This has raised concerns about possible adverse labour market impacts from such high tax rates. In view of these concerns, the government has made substantial cuts in employers' social security contributions, has reduced employees' social security contributions and, in the context of a personal income tax reform, has introduced an earned income tax credit. All of these measures have been focused on low-income earners, maximising their favourable labour-market effects by increasing the likelihood that they produce lasting reductions in labour costs and/or reductions in benefit replacement rates. Further reductions in labourincome taxation targeted on low-income earners should be made as budget room becomes available. Narrowing the range of goods and services that are not subject to VAT would help to make more budget ... Economics Belgium https://doi.org/10.1787/635485865253 Verlag kostenfrei Volltext |
| spellingShingle | Carey, David Tax Reform in Belgium Economics Belgium |
| title | Tax Reform in Belgium |
| title_alt | La reforme fiscale |
| title_auth | Tax Reform in Belgium |
| title_exact_search | Tax Reform in Belgium |
| title_exact_search_txtP | Tax Reform in Belgium |
| title_full | Tax Reform in Belgium David Carey = La reforme fiscale / David Carey |
| title_fullStr | Tax Reform in Belgium David Carey = La reforme fiscale / David Carey |
| title_full_unstemmed | Tax Reform in Belgium David Carey = La reforme fiscale / David Carey |
| title_short | Tax Reform in Belgium |
| title_sort | tax reform in belgium |
| topic | Economics Belgium |
| topic_facet | Economics Belgium |
| url | https://doi.org/10.1787/635485865253 |
| work_keys_str_mv | AT careydavid taxreforminbelgium AT careydavid lareformefiscale |