An econometric appraisal of the 2002 Belgian corporate tax reform

Verschueren, Frédéric;Gérard, Marcel
(2004)

Files

No attached file found for this publication.

Details

Authors
  • Verschueren, FrédéricFUCaM
    Author
  • Gérard, MarcelFUCaM
    Author
Abstract
(en) This paper uses a large set of data on individual firms - basically the population of Belgian firms deemed to provide the Central Bank with accounting figures - to evaluate the potential effect of the corporate income tax reform of December 2002. The simulation exercise conducted in the paper shows that the effect of the reform cannot be separated from the evolution of other key determinants of investment, including cash flow.
Affiliations
  • Louvain School of Management

Citations

  • APA
  • Chicago
  • FWB

Verschueren, F., & Gérard, M. (2004). An econometric appraisal of the 2002 Belgian corporate tax reform. https://hdl.handle.net/2078.5/87095