What makes Personal Income Taxes progressive? The case of Belgium

In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system, before and after a major reform of this system. The reform reduced the top tax rates, broadened the tax base and increased tax credits. We show that, contrary to the opinion, commonly expressed in public debates, the reform did not reduce the liability progression of the system and that the rate structure is relatively unimportant in explaining progressivity.

An empirical study of electronic reverse auction project outcomes

We extend the conceptual model developed by Amelinckx et al. (2008) by relating electronic reverse auction (ERA) project outcomes to ERA project satisfaction. We formulate hypotheses about the relationships among organizational and project antecedents, a set of financial, operational, and strategic ERA project outcomes, and ERA project satisfaction. We empirically test the extended model with a sample of 180 buying professionals from ERA project teams at large global companies. Our results show that operational and strategic outcomes are positively related to ERA project satisfaction, while price savings are not. We also find positive relationships between financial outcomes and project team expertise; operational outcomes and organizational commitment, cross-functional project team composition, and procedural fairness; and strategic outcomes and top management support, organizational commitment, and procedural fairness

What makes personal income taxes progressive? The case of Belgium

In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system, before and after a major reform of this system. The reform reduced the top tax rates, broadened the tax base and increased tax credits. We show that, contrary to the opinion, commonly expressed in public debates, the reform did not reduce aggregate liability progression of the system and that the rate structure is relatively unimportant in explaining progressivity.info:eu-repo/semantics/publishe

What makes personal income taxes progressive? The case of Belgium

In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system, before and after a major reform of this system. The reform reduced the top tax rates, broadened the tax base and increased tax credits. We show that, contrary to the opinion, commonly expressed in public debates, the reform did not reduce aggregate liability progression of the system and that the rate structure is relatively unimportant in explaining progressivity.Personal income tax; Tax reform; Progressivity