On 11 May 2013 the Minister of Finance Koen Geens, called together a working group with the purpose of formulating ideas for the reformation of the Belgian tax system.
The working group investigating the reformation of the personal income tax code was put under the presidency of prof. dr. Bruno Peeters. Its first assignment was to reach an agreement on general points of departure for such reform, within the framework of the Sixth State reform of 2014.
Further, the federal public service Finance requested from Bruno Peeters and Gerlinde Verbist to formulate more concrete ideas in line with these general points of departure, with variants, for such reformation.
These more concrete ideas concern both the tax base and the structure and calculation of the personal income tax.
Furthermore, simulations were made to calculate the budgetary consequences and redistributionary effects of the several ideas.
This research was conducted by prof. dr. Bruno Peeters, dr. Gerlinde Verbist, Leen Meeusen en Rik Smet.
You can find the research report here (Dutch).