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2014
- ISIDORE Id: 10670/1.86ea44...
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tax policy tax expendituresSujets proches
Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy Taxes Contribuciones Contribuciones e impuestos Tributos Contributions fiscales Fisc Prélèvements obligatoires Masse fiscale Prélèvements fiscaux Système fiscal Imposition (droit fiscal) Taxation Fiscalité Taxes Impôts directs Systèmes fiscaux Redevances (impôt)Citer ce document
Samantha Haulotte et al., « Réduire les dépenses fiscales : une voie de réforme ? », Reflets et perspectives de la vie économique, ID : 10670/1.86ea44...
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Belgium is well known to be a “high tax” country and this reflects the size of government, including a clear choice for a high level of social protection. From a tax policy point of view, the main concerns are the high share of taxes on labour, with a relatively low taxation of consumption and a weak environmental taxation, and the magnitude of tax expenditures. This paper discusses the second concern. We start from the definition of tax expenditures and describe the main trends and the most important tax expenditures. After some insights into a cost benefit analysis, we discuss options for reforms. JEL: H20, H24, H25
