caa a22 4500 386395861 CHVBK 20180307112138.0 cr unu---uuuuu 161130s1989 xx s 000 0 eng 10.1017/S0770451800029602 doi S0770451800029602 pii (NATIONALLICENCE)cambridge-10.1017/S0770451800029602 Equity and efficiency of a reform of Belgian indirect taxes [Elektronische Daten] In this paper we apply the theory of tax reform to derive empirical results about the structure of indirect taxes in Belgium. We focus on the equity-efficiency trade-off and try to formulate conclusions which are relevant for policy makers. To integrate the merit good component in the indirect taxes on tobacco and transportation, we compute the implicit valuation attached to them by policy makers. This component is considerable and affects the whole structure of tax rates. Copyright © Université catholique de Louvain, Institut de recherches économiques et sociales 1989 024 nationallicence 321 nationallicence 323 nationallicence 024 nationallicence 321 nationallicence 323 nationallicence Decoster André Katholieke Universiteit te Leuven Schokkaert Erik Katholieke Universiteit te Leuven Recherches Economiques De Louvain / Louvain Economic Review Cambridge University Press 55/2(1989), 155-176 0770-4518 55:2<155 1989 55 LER https://doi.org/10.1017/S0770451800029602 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1017/S0770451800029602 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Decoster André Katholieke Universiteit te Leuven NATIONALLICENCE 700 1- Schokkaert Erik Katholieke Universiteit te Leuven NATIONALLICENCE 773 0- Recherches Economiques De Louvain / Louvain Economic Review Cambridge University Press 55/2(1989), 155-176 0770-4518 55:2<155 1989 55 LER CC0 http://creativecommons.org/publicdomain/zero/1.0 nationallicence SWISSBIB 216295513 BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-cambridge