Høj, Jens - Economics Department, Organisation de Coopération et … - 2009
. Consumption taxes are among the least distortive for growth, and there is considerable scope to increase the reliance on this tax … reallocation of capital towards its most productive use. However, the most distortive Belgian taxes are on labour through their … effects on workers’ labour market decisions. Recognising the latter, the authorities have aimed at reducing taxation on labour …