De samenstelling van de regering en het Belgische belastingbeleid : Een empirisch onderzoek over de periode 1965-1995

Abstract

We analyse whether Belgian (federal) tax policy over the period 1965-1995 was affected by the ideological position of the government. Both the level and composition of taxation are considered. We find no significant ideological effect on the level of the tax burden. The burden has increased systematically over most of the period, irrespective of the ideology of the incumbent. Considering individual tax categories, one can find a significant ideological influence for taxes on financial and capital transactions. Under centre-left oriented governments this tax is lowered whereas it increases under centre-right governments. A possible explanation is that centre-left governments try to stimulate households' wealth acquisition by keeping taxes on transactions of immovable properties low.