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Progressivity of Childcare Tax Policies in Belgium

Author

Listed:
  • Maria-Isabel Farfan-Portet
  • Jean Hindriks
  • Vincent Lorant

Abstract

In Belgium, families with young dependents receive tax reliefs depending on the type of care used. In this paper we analyze the Federal government policy that allows families using formal childcare to deduct their expenses out of their taxable income. For families using parental and informal care, a tax credit is granted for each child under three years old. We find that tax deduction of childcare expenses is a progressive tax policy among the users of formal day care. On the contrary, when considering all families with young dependents the tax policies for childcare are regressive. JEL Classification : H71, H24.

Suggested Citation

  • Maria-Isabel Farfan-Portet & Jean Hindriks & Vincent Lorant, 2008. "Progressivity of Childcare Tax Policies in Belgium," Recherches économiques de Louvain, De Boeck Université, vol. 74(2), pages 143-165.
    • Handle: RePEc:cai:reldbu:rel_742_0143
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    Cited by:

    1. Krajňák Michal, 2023. "Does the Type of Nominal Personal Income Tax Rate Affect Its Progressivity? A Case Study from the Czech Republic," Business Systems Research, Sciendo, vol. 14(1), pages 93-111, September.
    2. Joris Ghysels & Gerlinde Verbist & Josefine Vanhille, 2010. "Taxing Care : enhancing the childcare time in the dual earner era," Working Papers 1001, Herman Deleeck Centre for Social Policy, University of Antwerp.

    More about this item

    Keywords

    child care; equity; fiscal policy;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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