Advanced search
1 file | 344.61 KB

De impact van de hervorming Reynders op de grondslag van de APB: een eerste tussentijdse analyse

Carine Smolders (UGent) and Stijn Goeminne (UGent)
Author
Organization
Abstract
In 2001 the Belgian federal income tax system was changed in a significant way. Given that these federal tax revenues constitute the tax base of the Flemish local government APB-tax, local governments will be facing a serious decline in tax revenues and a decreasing tax base during the period 2003-2006. Although the final impact will only be observed in 2007, we made a preliminary estimate of the effect on the local tax bases in 2002. Our analysis shows these tax bases increased in 2003 by 3.88%. But due to the income tax reform on average 0.45% of the local government’s tax base disappeared as compared to the former year. However, the effect of the reform varied quite substantially between communities. Exploratory OLS-regression results show that the change in the tax base for the APB-tax is depending on variables representing migration, population characteristics and community scale.
Keywords
verticale fiscale externaliteiten, hervorming van de personenbelasting, fiscal federalism

Downloads

  • (...).pdf
    • full text
    • |
    • UGent only
    • |
    • PDF
    • |
    • 344.61 KB

Citation

Please use this url to cite or link to this publication:

Chicago
Smolders, Carine, and Stijn Goeminne. 2005. “De Impact Van De Hervorming Reynders Op De Grondslag Van De APB: Een Eerste Tussentijdse Analyse.” Documentatieblad : Federale Overheidsdienst Financien : Sdd 65 (2): 45–86.
APA
Smolders, C., & Goeminne, S. (2005). De impact van de hervorming Reynders op de grondslag van de APB: een eerste tussentijdse analyse. DOCUMENTATIEBLAD : FEDERALE OVERHEIDSDIENST FINANCIEN : SDD, 65(2), 45–86.
Vancouver
1.
Smolders C, Goeminne S. De impact van de hervorming Reynders op de grondslag van de APB: een eerste tussentijdse analyse. DOCUMENTATIEBLAD : FEDERALE OVERHEIDSDIENST FINANCIEN : SDD. 2005;65(2):45–86.
MLA
Smolders, Carine, and Stijn Goeminne. “De Impact Van De Hervorming Reynders Op De Grondslag Van De APB: Een Eerste Tussentijdse Analyse.” DOCUMENTATIEBLAD : FEDERALE OVERHEIDSDIENST FINANCIEN : SDD 65.2 (2005): 45–86. Print.
@article{674772,
  abstract     = {In 2001 the Belgian federal income tax system was changed in a significant way. Given that these federal tax revenues constitute the tax base of the Flemish local government APB-tax, local governments will be facing a serious decline in tax revenues and a decreasing tax base during the period 2003-2006. Although the final impact will only be observed in 2007, we made a preliminary estimate of the effect on the local tax bases in 2002. Our analysis shows these tax bases increased in 2003 by 3.88\%. But due to the income tax reform on average 0.45\% of the local government{\textquoteright}s tax base disappeared as compared to the former year. However, the effect of the reform varied quite substantially between communities. Exploratory OLS-regression results show that the change in the tax base for the APB-tax is depending on variables representing migration, population characteristics and community scale.},
  author       = {Smolders, Carine and Goeminne, Stijn},
  issn         = {1783-8789},
  journal      = {DOCUMENTATIEBLAD : FEDERALE OVERHEIDSDIENST FINANCIEN : SDD},
  language     = {dut},
  number       = {2},
  pages        = {45--86},
  title        = {De impact van de hervorming Reynders op de grondslag van de APB: een eerste tussentijdse analyse},
  volume       = {65},
  year         = {2005},
}