Growth-Enhancing Corporate Tax Reform in Belgium
Until 2018, Belgium had a unique corporate income tax system due to its notional interest deduction, also known in public finance literature as the allowance for corporate equity. At the same time, it had one of the highest corporate tax rates in Europe at 34 percent. The latter came under severe pr...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2018-06-01
|
| Series: | Nordic Tax Journal |
| Subjects: | |
| Online Access: | http://www.degruyter.com/view/j/ntaxj.2018.2018.issue-1/ntaxj-2018-0004/ntaxj-2018-0004.xml?format=INT |