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...

Income aggregates and poverty and inequality measures tend to show important differences when calculated either with disposable income reported in SILC data, or with the same income concept calculated on the basis of the microsimulation model EUROMOD, which starts from gross incomes in SILC....

We analyse the distributional impact of lowering social security contributions and compensating the revenue loss by an increase in indirect taxes. We empirically assess the distributional consequences of this shift by using two Belgian microsimulation models: MODEacute;TEacute; for the tax benefit...