belastingmix

Belastingmix, or tax mix, is the overall composition of a government’s tax revenues, indicating how income is raised from different tax types and bases. It describes the balance between direct taxes (such as personal income tax and corporate tax) and indirect taxes (such as value-added tax, sales taxes, and excises), as well as other revenue sources like social security contributions and property taxes. The mix shapes revenue stability, distributional outcomes, and the incentives facing households and firms.

The design of a belastingmix involves trade-offs among efficiency, equity, administrative simplicity, and resilience to economic cycles. Direct taxes are typically more redistributive and closer to ability to pay, but can affect work effort and investment. Consumption taxes, including VAT, tend to be broad and relatively neutral for work incentives while potentially regressive if not countered by transfers. Social security contributions fund welfare programs but add payroll tax costs, influencing employment and labor costs. Property taxes reflect wealth and location. Practical considerations such as administrative capacity, tax morale, and compliance costs also influence the chosen mix.

Measurement commonly uses indicators like the tax-to-GDP ratio, the shares from major tax categories, and the progressivity of the system. The belastingmix evolves over time due to policy decisions, demographic change, and economic conditions, and it interacts with international developments such as tax competition and cross-border business activity. Different countries exhibit different traditional emphases, with some relying more on consumption taxes and broad bases, and others emphasizing personal income and social contributions to achieve redistribution and equity goals.