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Working papers and Briefing notes

Working papers and Briefing notes

  • Working papers

    The purpose of the 'Working papers' is to present study and research work carried out at the FPS Finance, General Administration for Strategic Expertise and Support. The opinions expressed are those of the authors and do not commit the FPS Finance or the Minister of Finance.

    • Ex-post analysis of tax expenditures: ‘the third pillar’ (Mike Janssens and Christian Valenduc),  November 2020 (PDF, 1.66 MB).
    • Les avantages extra-salariaux et les modalités d’imposition particulière des salaires (Jean-Baptiste Traversa and Christian Valenduc),  December 2020 (PDF, 1.98 MB).
    • Réestimation du modèle de prévision des recettes d’accises (Antoine Melon and Thierry Lenoir),  January 2021 (PDF, 1.91 MB).
    • Personenbelasting (aanslagjaar 2018) - Analyse van het fiscaal beleid en berekeningswijzigingen (Dierk Op 'T Eynde and Pierre-Alexandre Modart),  September 2021 (PDF, 1.77 MB).
    • Impôt des personnes physiques (exercice d'imposition 2018) - Analyse de la politique fiscale et des modifications de calcul (Dierk Op 'T Eynde and Pierre-Alexandre Modart),  September 2021 (PDF, 1.69 MB).
    • Personenbelasting (aanslagjaar 2019) - Analyse van het fiscaal beleid en berekeningswijzigingen (Dierk Op 'T Eynde and Pierre-Alexandre Modart),  September 2021 (PDF, 2.05 MB).
    • Impôt des personnes physiques (exercice d'imposition 2019) - Analyse de la politique fiscale et des modifications de calcul (Dierk Op 'T Eynde and Pierre-Alexandre Modart),  September 2021 (PDF, 2.01 MB).
  • Briefing notes

    The 'Briefing notes' are information and analyses documents, carried out at the FPS Finance, General Administration for Strategic Expertise and Support. The opinions expressed are those of the authors and do not commit the FPS Finance or the Minister of Finance.