Implied total tax rate

The Walloon municipalities, like all the Belgian municipalities and the Brussels agglomeration, can and have all established an additional tax to the personal tax. This tax is applied as a percentage, called “additional cents”, of the tax on natural persons due to the State. All inhabitants of the municipality liable for personal tax are also liable for this municipal tax, which is added to it and is collected at the same time. Each municipality sets the rate of its “additional cents” each year. The implicit rate of taxation, for a municipality or, at another level of aggregation, several municipalities, is equal to the ratio between the additional municipal tax(s) and the tax on natural persons due to the State. It is this rate, comparable between municipalities and levels, which is chosen as the key indicator. As a secondary indicator, is the average implicit tax rate per municipality (total tax, including additional tax/total taxable net income).瓦隆市镇与所有比利时市镇及布鲁塞尔集聚区一样，均可设立且均已设立个人所得税附加税。该附加税以应缴至国家的自然人个人所得税的一定比例计征，其比例被称为"附加分（additional cents）"。所有需缴纳个人所得税的市镇居民，均需一并缴纳该市政附加税，且与个人所得税同步征缴。各市政府每年自行确定其"附加分"的适用税率。针对单个市镇或更高聚合层级的多组市镇而言，隐性税率等于该区域内市政附加税总额与应缴至国家的自然人个人所得税总额的比值。该可在不同市镇与聚合层级间进行横向比较的隐性税率，被选为本次数据集的核心指标。二级指标则为各市政府的平均隐性税率，计算公式为「含附加税在内的总税额÷应税净收入总额」。