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2011
- ISIDORE Id: 10670/1.79836b...
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Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy TaxesCiter ce document
Christian Valenduc, « Fiscal Policy and Structural Reforms », Reflets et perspectives de la vie économique, ID : 10670/1.79836b...
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Résumé
This paper investigates how tax policy could contribute to structural reforms that would benefit the Belgium economy. We start by highlighting two facts. Belgium has both a low employment rate and high taxation of labor. The main direction for tax reform should be to reduce the taxation of labor by targeting the segments of the labor market that are the most reactive to such a change. The medium-term fiscal policy stance clearly requires that such a reform be fully compensated. We suggest a tax shift to consumption and the integration of external costs in the pricing of energy and transportation. Base broadening could also contribute in significantly to the financing of such reforms while having positive effects on the allocation of resources so that both a reduction in the taxation of labor and the suggested compensatory measures could contribute to structural reforms in a positive way.
