Farfan-Portet, Maria-Isabel; Hindriks, Jean; Lorant, Vincent - In: Recherches économiques de Louvain 74 (2008) 2, pp. 143-165
In Belgium, families with young dependents receive tax reliefs depending on the type of care used. In this paper we analyze 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...
