Efficacité des politiques d'aide à l'investissement: l'apport des modèles de taxation effective

Project: Research

Project Details

Description

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).
StatusFinished
Effective start/end date1/10/0031/12/05

Keywords

  • investment
  • efficiency
  • effective taxation