Models of effective tax rates on income from investment are nowadays widely used in the economic literature to assess the effects of tax system and other public policy. The object of the research is to show the utility of the effective tax framework for policymakers in Belgium, both at national and regional level. Our methodology rely on works of King and Fullerton (for marginal investements) and those of Devereux and Griffith (for investment project generating a positive economic rent).
|Effective start/end date||1/10/00 → 31/12/05|
- effective taxation