| 000 | 01285cam a2200169 4500500 | ||
|---|---|---|---|
| 005 | 20250121134706.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aDaxbek, Vincent _eauthor |
| 700 | 1 | 0 |
_a Estache, Antonio _eauthor |
| 245 | 0 | 0 | _aEffective Direct Taxation of Energy in Belgium. Why Make It Easy to Not Tax Very Much When You Can Make It Complicated? |
| 260 | _c2015. | ||
| 500 | _a55 | ||
| 520 | _aThis 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 531Â 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. | ||
| 786 | 0 | _nReflets et perspectives de la vie économique | Volume LIV | 1 | 2015-10-01 | p. 47-57 | 0034-2971 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-reflets-et-perspectives-de-la-vie-economique-2015-1-page-47?lang=en&redirect-ssocas=7080 |
| 999 |
_c577136 _d577136 |
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