belastingburden

Belastingburden, or tax burden, is the overall economic load created by government taxes on individuals, households, and businesses. In public finance, the term covers both the statutory burden, defined by tax rates and bases set by law, and the economic or incidence burden, which reflects who ultimately bears the cost after market responses, price adjustments, and behavioral changes.

Measurement: Common indicators include the tax-to-GDP ratio, average and marginal tax rates, and effective tax rates on labor, capital, and consumption. Distributional analyses often compare burden across income groups or sectors. The distinction between statutory burden and economic burden explains why a tax with low nominal rates can still have a high economic impact if it is broad or distorted.

Determinants and incidence: The design of the tax system—rates, brackets, exemptions, deductions, and indirect taxes—shapes the burden. Tax incidence depends on elasticities of supply and demand, wages, rents, and capital mobility, so burden can shift between workers, investors, and consumers. Indirect taxes tend to be more regressive, while progressive income taxes aim to ease burden on lower-income households when combined with transfers.

Impacts and policy: A high belastingdruk can influence labor supply, saving, and investment decisions. Policy tools to adjust burden include base broadening, rate reform, exemptions, and targeted credits, balancing efficiency and equity. Burden estimates require careful consideration of compliance costs and administrative design.