Structures of the taxation systems in the European Union: 2004 edition

European Commission
Authors registered in the RePEc Author Service: Paolo Acciari, Gaetan J.A. Nicodeme and Claudius Schmidt-Faber

No 2004, Taxation trends from Directorate General Taxation and Customs Union, European Commission

Abstract: The publication 'Structures of the taxation systems in the European Union' (Structures) presents time series of tax data from national accounts for the twenty-five Member States of the European Union and Norway. It provides a breakdown of taxes according to three different types of classification: by major type of tax (i.e. direct taxes, indirect taxes, social contributions), by levels of government (i.e. central-, state- and local government, social security funds and the European institutions), and by economic function (i.e. consumption, labour and capital). The breakdown of taxes by economic function and data on environmental taxes are so far only presented for the EU-15 Member States. The publication also includes implicit tax rates (ITRs) on consumption, labour and capital, which measure the effective average tax burden on different types of economic income or activity. ITRs express tax revenues that can be allocated to these economic categories as a percentage of the total potential tax base in the economy.

Keywords: European Union; taxation (search for similar items in EconPapers)
JEL-codes: H23 H24 H25 H27 H71 (search for similar items in EconPapers)
Pages: 366 pages
Date: 2004-04
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (32)

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Related works:
Working Paper: Structure of the taxation systems in the European Union: 2002 edition (2002)
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