Code
01N15819
Duration
01 October 2019 → 30 September 2025
Funding
Regional and community funding: Special Research Fund
Promotor
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.