Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. While the financial and fiscal crisis revived interest towards this form of taxation, this paper...

Household debt has increased significantly since the second half of the 20th century, making it one of the cornerstones of household financial behaviour. It is, however, necessary to monitor that indebtedness does not spiral out of control, as it can have negative consequences both at the micro...

Household debt has increased significantly since the second half of the 20th century, making it one of the cornerstones of household financial behaviour. It is, however, necessary to monitor that indebtedness does not spiral out of control, as it can have negative consequences both at the micro...

Immigrants make up one fifth of the Belgian working age population, but their labour market integration is poor. Employment rates of non-EU immigrants, in particular, are very low, and the problem extends to their native-born offspring. Further, with more precarious jobs and lower wages,...

Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large extent, co-determined the evolution of disposable incomes of Belgian households on one hand, and their incentives to work on the other. In this paper we assess equity and...