commission on fiscal imbalance 合集

Toronto canadian tax foundation comprendre la

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Unformatted text preview: l practice and that recommended by the OECD in respect of international tax treaties and largely adopted by countries. Such a change would engender a marked increase in the portion of personal income tax allocated to the Brussels Region” (Gérard, 1999, translated). Precisely because of this highly symbolic reference to international treaties, Valenduc (2002) rejects this suggestion but proposes an alternative mechanism offering similar characteristics in favour of Brussels. 26 190 All of the municipalities surrounding Brussels are located in Flemish territory. Even in the south and the east, i.e. toward the territory of the Walloon Region, there is always at least one Flemish municipality between Brussels and Wallonia. The majority of residents in the circle of Flemish municipalities around Brussels, where in several instances the majority of the population is French-speaking, and the first Walloon municipalities to the east and south, work in Brussels. Commission on Fiscal Imbalance 27 It is clearly a question of finding a solution to the problem of financing Brussels. The means used are hardly important: more extensive aid from federal authorities, a contribution from the other Regions at the expense of a capital whose administrative territory, “permanently” confined and delineated, reflects neither a residential, cultural nor an economic area, or a different breakdown of shared personal income tax revenues that takes into account the place of its production and thus its source. To conclude this study of Belgian federalism with Brussels’ situation is to conclude by evoking its most sensitive point. 27 See Lambert, Tulkens et al. (1999, 2000) concerning the financing of Brussels. 191 Commission on Fiscal Imbalance REFERENCES Atkinson, A. B., L. Rainwater and T. M. Smeeding, 1995, “Income distribution in OECD Countries,” Social Policy Studies, 18. Paris: OECD. Boadway, R. and P. Hobson, 1993, “Intergovernmental fiscal relations in Canada,” Canadian Tax Paper, 96. Toronto: Canadian Tax Foundation. Comprendre la Belgique Fédérale, 1997, Brussels : De Boeck and Larcier / La Ligue des Familles. Cantillon, B., I. Marx and K. Van den Bosch, 1997, “Inégalités, pauvreté et efficacité de la sécurité sociale en Belgique et dans les pays de l'OCDE,” Antwerp: Centrum voor Sociaal Beleid. Capron, H., 2000, “The sources of Belgian prosperity,” Chapter 2 in H. Capron and W. Meeusen (editors), The National Innovation System of Belgium, Heidelberg – New York: Physica Verlag, pages 21–41. Cattoir, Ph., 1998, Fédéralisme et solidarité financière, étude comparative de six pays, Brussels: Crisp (foreword by H. Tulkens). Cattoir, Ph., 2000, Autonomy, Fiscal Solidarity and Cooperation in Federal States, Louvain-la-Neuve: Ciaco. Cattoir, Ph. and F. Docquier, 1999, “Sécurité Sociale et Solidarité Interrégionale,” Chapter 8 in F. Docquier (editor), La Solidarité entre les Régions, Bilan et perspectives, Brussels : De Boeck Université, pages 51-98. Cattoir, Ph. and M. Verdonck, 1999, “La Péréquation Financière, Analyse de quatre pays,” Chapter 2 in F. Docquier (editor...
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