English, Article, Journal or magazine article edition: Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium. Christian Valenduc

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Bookmark: http://trove.nla.gov.au/version/11563
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Corporate income tax and the taxation of income from capital:Some evidence from the past reforms and the present debate on corporate income taxation in Belgium.
Author
  • Christian Valenduc
Physical Description
  • preprint
Notes
  • Any assessment of the effects of a tax reform has to be based on indicators of effective taxation. Various indicators have been developed to measure the effective taxation of income from capital. This paper briefly reviews their properties, before turning to an evaluation of the effects of the corporate income tax reform in Belgium in the nineties. Our analysis concludes that the tax reform had some success in raising more revenue in a more neutral way by repealing tax expenditures provisions so that the gap between the nominal and effective corporate tax rate narrowed. On the methodological side, our analysis concludes that there is no ideal effective tax rate: implicit tax rates based on macro-economic data and marginal and average effective tax rates are complementary indicators and should be used jointly to assess the effects of tax reforms.
  • European Union, Tax policy, effective tax rates, implicit tax rates analysis, Corporate Taxation
  • RePEc:tax:taxpap:0006
Language
  • English
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