<abstract>
<p>Over the past decades, the growing labour force participation of mothers has
rendered the Belgian personal income tax system increasingly outdated.
Especially the ‘marital quotient’ system - that allows spouses
with monetary income to transfer part of their tax base to a spouse without
monetary income - is no longer a tax allowance that compensates childcare
efforts. It rather has become a subsidy to ?der cohorts for their past childcare
efforts.
?der
should beolder
Is correct in the PDF