Articles

Fiscale onrechtvaardigheid als argument in het belastingbeleid van de Vlaamse gemeenten

Authors
  • Bram Mahieu
  • Bruno Heyndels orcid logo
  • Benny Geys orcid logo

Abstract

We analyze the relation between (horizontal) fairness in the local property tax and municipal tax policy in the 308 Flemish municipal ities in 2012. The local property tax is levied on the property's assessed rental value, and its unfairness is a by-product of the slow reassessment procedure - such that properties of identical value are being taxed (very) differently. Using data for housing sales, we create an indicator for the unfairness of the local property tax. We find clear evidence that this unfairness affects political decision-making: municipalities in which property taxation is more unfair tend to rely systematically less on this tax as a source of municipal revenue. lnstead these local governments tend to generate revenue through local income taxation.

How to Cite:

Mahieu, B. & Heyndels, B. & Geys, B., (2014) “Fiscale onrechtvaardigheid als argument in het belastingbeleid van de Vlaamse gemeenten”, Res Publica 56(2), 149-170.

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Published on
29 Jun 2014
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