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Project
Assessing the Belgian tax reform for corporations.
In this empirical research we investigate the total impact of the Belgian tax reform for corporations (Law of December 25, 2017). We focus on ETRs, SME versus large corporation and possible behavioral responses. The tax reform aims to bring a simplified tax system including higher legal certainty and fairness. Recent studies mainly focus on the effectiveness of tax measures separately.
Date:1 Oct 2019 → Today
Keywords:ETR, empirical research, tax reform, Corporate income tax, impact study
Disciplines:Applied economics not elsewhere classified, Business administration and accounting not elsewhere classified