Working Paper 11-09 - Hausse de la fiscalité sur l’énergie et baisse d’autres formes de prélèvement : résultats macroéconomiques

Abstract

This study is devoted to the analysis of the main effects, on the Belgian economy, of various forms of tax shifting aimed at increasing taxes on energy and decreasing other taxes(mainly taxes on labour). Results show that, if the increase in energy taxes is combined with a reduction of taxes on labour, a double dividend (rise in employment and decrease in energy consumption and CO2 emissions) can be obtained.Macroeconomic impact, fiscal reform, Double dividend