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Progressivity of Childcare Tax Policies in Belgium

  • Maria-Isabel Farfan-Portet, Jean Hindriks and Vincent Lorant

Résumé

En Belgique, les familles ayant des jeunes enfants reçoivent différentes réduction d’impôts selon le type de garde utilisé. En effet, le gouvernement Fédéral octroi d’une part, une déduction fiscale des frais de garde pour les familles utilisant des milieux d’accueils agréés (garde formelle) et d’autre part, une exemption d’impôts pour les familles utilisant un autre type de garde (garde informelle ou parentale). Ce travail montre que les politiques fiscales en matière de garde sont progressives parmi les utilisateurs de la garde formelle, mais régressives pour l’ensemble des familles ayant des jeunes enfant.

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Progressivity of Childcare Tax Policies in Belgium

  • Maria-Isabel Farfan-Portet, Jean Hindriks and Vincent Lorant

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