Articles

Fiscale oversijpelingseffecten in federaal België : de EG-aanwezigheid en de Brusselse gemeentefinanciën

Author
  • Bruno Heyndels orcid logo

Abstract

Belgian municipalities rely heavily on surcharges on national income taxes as a source of income. In a context offederal government, such taxes create "fiscal externalities": decisions at one level of government affect the welfare at other levels. We focus on one such interdependency: EC-civil servants are not subject to national incame taxation. We show that this federal decision has far reaching budgetary effectsfor the municipalities (in the region of Brussels) where these people reside. Apart from its budgetary impact, this situation also bas
political and social relevance.

How to Cite:

Heyndels, B., (1994) “Fiscale oversijpelingseffecten in federaal België : de EG-aanwezigheid en de Brusselse gemeentefinanciën”, Res Publica 36(1), p.57-66. doi: https://doi.org/10.21825/rp.v36i1.18753

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Published on
30 Mar 1994
Peer Reviewed
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