Research Explorer

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Project

Assessing the Belgian tax reform for corporations.

Outputs and Outcomes

Code

01N15819

Duration

01 October 2019 → 30 September 2025

Funding

Regional and community funding: Special Research Fund

Promotor

Isabelle Verleyen

Research disciplines

Social sciences
- Applied economics not elsewhere classified
- Business administration and accounting not elsewhere classified

Keywords

Corporate income tax tax reform impact study ETR empirical research

Project description

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.

English

Dutch

English

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