Decoster, André; Standaert, Isabelle; Valenduc, Christian - Centrum voor Economische Studiën, Faculteit Economie … - 2000
In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system, before and after a major reform of this system. The reform reduced the top tax rates, broadened the tax base and increased tax credits. We show that, contrary to the opinion,...