redistribution has been increased; 2) the introduction of an earned income tax credit and the lowering of personal income taxes has …Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large … the other. In this paper we assess equity and efficiency aspects of changes in tax-benefit policies over the full course …

durchschnittlicher Einkommen, wie in Deutschland, nicht ausschließlich den Rückzug des zweiten Partners, also vor allem der Frauen, vom …This study focuses on the question, if the regulation in the tax- and social security systems support or restrict the … contradiction with former mainstream research: The formal regulation of tax systems as individualised or as splitting systems does …