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- aggregation classification "A4".
- aggregation creator person.
- aggregation creator person.
- aggregation date "2005".
- aggregation format "application/pdf".
- aggregation hasFormat 674772.bibtex.
- aggregation hasFormat 674772.csv.
- aggregation hasFormat 674772.dc.
- aggregation hasFormat 674772.didl.
- aggregation hasFormat 674772.doc.
- aggregation hasFormat 674772.json.
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- aggregation hasFormat 674772.yaml.
- aggregation isPartOf urn:issn:1783-8789.
- aggregation language "dut".
- aggregation rights "I have transferred the copyright for this publication to the publisher".
- aggregation subject "Business and Economics".
- aggregation title "De impact van de hervorming Reynders op de grondslag van de APB: een eerste tussentijdse analyse".
- aggregation abstract "In 2001 the Belgian federal income tax system was changed in a significant way. Given that these federal tax revenues constitute the tax base of the Flemish local government APB-tax, local governments will be facing a serious decline in tax revenues and a decreasing tax base during the period 2003-2006. Although the final impact will only be observed in 2007, we made a preliminary estimate of the effect on the local tax bases in 2002. Our analysis shows these tax bases increased in 2003 by 3.88%. But due to the income tax reform on average 0.45% of the local government’s tax base disappeared as compared to the former year. However, the effect of the reform varied quite substantially between communities. Exploratory OLS-regression results show that the change in the tax base for the APB-tax is depending on variables representing migration, population characteristics and community scale.".
- aggregation authorList BK850795.
- aggregation endPage "86".
- aggregation issue "2".
- aggregation startPage "45".
- aggregation volume "65".
- aggregation aggregates 674825.
- aggregation isDescribedBy 674772.
- aggregation similarTo LU-674772.