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180614 ||| eng |
| 020 |
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|a 9781475587692
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| 245 |
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|a Belgium
|b Selected Issues
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2017
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| 300 |
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|a 25 pages
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| 651 |
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4 |
|a Belgium
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| 653 |
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|a Income
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| 653 |
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|a Corporate taxes
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Taxes
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| 653 |
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|a Personal income
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| 653 |
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|a Corporations
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| 653 |
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|a Personal Income, Wealth, and Their Distributions
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| 653 |
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|a National accounts
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| 653 |
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|a Corporate income tax
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Corporate & business tax
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| 653 |
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|a Corporate Taxation
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| 653 |
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|a Personal Finance -Taxation
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Tax incentives
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| 653 |
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|a Taxation
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| 653 |
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|a Personal Income and Other Nonbusiness Taxes and Subsidies
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| 653 |
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|a Income tax
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| 653 |
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|a Personal income tax
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| 710 |
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|a International Monetary Fund
|b European Dept
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| 041 |
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|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Staff Country Reports
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| 028 |
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|a 10.5089/9781475587692.002
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| 856 |
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|u https://elibrary.imf.org/view/journals/002/2017/070/002.2017.issue-070-en.xml?cid=44749-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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| 520 |
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|a This Selected Issues paper explores key features of Belgium’s corporate income tax (CIT) regime as background for potential growth-enhancing reform options that also safeguard revenues and limit distortions. Comprehensive reform of business and investment income taxation in Belgium is both promising and challenging. The challenge arises from the need for fiscal consolidation and the limited scope for shifting the tax burden away from the CIT to other taxes. The absence of capital gains taxation undermines tax neutrality between different forms of businesses, leading to organizational inefficiencies and a misallocation of capital. Overall, there appears to be scope for a broader reform that could raise Belgium’s growth potential without undermining fiscal revenues
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