Tax shift within Flemish Housing Taxation. University of Antwerp
The sixth state reform has resulted in an additional transfer of competences from parts of the personal income tax system to Flanders, and more specifically with respect to housing taxation. This makes it possible for Flanders to implement a more integrated housing tax policy. For example, a tax shift between the different instruments of housing taxation (registration duties, property tax, dwelling bonus) is possible. The aim of this research is ...