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HEC-Ecole de gestion de l'Université de Liège
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Analyse critique de la réforme Tax Shift du gouvernement fédéral: impact des instruments fiscaux et parafiscaux choisis et des modalités de glissement que la création d'emplois en Belgique

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Flandre, Virginie ULiège
Promotor(s) : Jurion, Bernard ULiège
Date of defense : 17-Jun-2019/27-Jun-2019 • Permalink : http://hdl.handle.net/2268.2/6521
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Title : Analyse critique de la réforme Tax Shift du gouvernement fédéral: impact des instruments fiscaux et parafiscaux choisis et des modalités de glissement que la création d'emplois en Belgique
Author : Flandre, Virginie ULiège
Date of defense  : 17-Jun-2019/27-Jun-2019
Advisor(s) : Jurion, Bernard ULiège
Committee's member(s) : Denomerenge, Jonathan ULiège
Jousten, Alain ULiège
Language : French
Number of pages : 109
Keywords : [en] Tax Shift
[fr] Finances Publiques
[fr] Réforme fiscale
[fr] Belgique
[fr] Emploi
Discipline(s) : Business & economic sciences > Economic systems & public economics
Institution(s) : Université de Liège, Liège, Belgique
Degree: Master en sciences économiques, orientation générale, à finalité spécialisée en Economics and Society
Faculty: Master thesis of the HEC-Ecole de gestion de l'Université de Liège

Abstract

[en] In Belgium, labour taxation is high and the level of employment is comparatively low. The federal reform named Tax Shift aimed at lowering labour taxation in order to improve the situation of employment in Belgium, among other things. This thesis aims at analysing the effect of this reform on the Belgian level of employment and at assessing the ability of the Tax Shift to generate new jobs. Based on available economic literature and on a model of the Public Federal Service Finance, we were able to stress that the Tax Shift reform should have a positive impact on employment by stimulating the demand and supply of labour. However, regarding the demand side, the modalities of the reform could have been improved in order to create a maximum number of jobs at a minimum budgetary cost.


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  • Flandre, Virginie ULiège Université de Liège > Master sc. éco., or. gén., à fin.

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