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

Abstract

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.