Effective Direct Taxation of Energy in Belgium. Why Make It Easy to Not Tax Very Much When You Can Make It Complicated? (notice n° 577136)
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| fixed length control field | 01285cam a2200169 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121134706.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Daxbek, Vincent |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Effective Direct Taxation of Energy in Belgium. Why Make It Easy to Not Tax Very Much When You Can Make It Complicated? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 55 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article computes the effective average tax rate for companies in the Belgian energy sector and compares it with the equivalent tax rate for other European countries. The article uses a sample of accounting data for the year 2010 for 531 firms operating in Belgium. The results demonstrate the importance of fiscal activism, as the effective tax rate is among the lowest while the statutory tax rate is one of the highest. This has a positive impact in terms of incentives to invest, but also a cost in terms of fiscal revenue. Moreover, fiscal activism can easily be reversed, as the changes adopted in 2013 illustrate. |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Estache, Antonio |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Reflets et perspectives de la vie économique | Volume LIV | 1 | 2015-10-01 | p. 47-57 | 0034-2971 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-reflets-et-perspectives-de-la-vie-economique-2015-1-page-47?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-reflets-et-perspectives-de-la-vie-economique-2015-1-page-47?lang=en&redirect-ssocas=7080</a> |
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