De fiscale kloof met de buurlanden bestaat echt en is fors gegroeid – zelfs bijna verdubbeld – sinds 2002. Illustreert deze evolutie de systematische keuze voor de makkelijkste weg of zijn er andere structurele verklaringen? En is deze fiscale kloof omgezet in een stucturele verbetering van het aanbod van publieke voorzieningen, of in het adequaat voorbereiden van de toekomst (inves…
Innovation is an important driver of growth and investments in R&D stimulate innovation. Many governments encourage investments in R&D with the purpose of addressing market failures. In Belgium there are corporate tax measures, a tax exemption for additional staff, a tax reduction on the withholding of wages of researchers, accelerated depreciation for investment in research and a paten…
Belgium has rather low environmental taxes. A radical fiscal greening could yield between € 3 and 5 billion per year, which allows a reduction of personal income taxes by 7 up to 11%. A fiscal greening will however increase income inequality because only the economically active will benefit from lower labor taxes. We estimate that an ambitious fiscal greening will cost up to € 690 per…
The housing premium mitigates the fiscal pressure on new housing development from 106% to 60% and is an important fiscal stimulus to acquire a house of its own. However, new housing estate is in further decrease, in spite of the housing premium. Itinera proposes to replace the housing premium by a VAT-reduction to keep new housing estate up to the same level.