Who pays the taxes?

C. A. de Kam, Jakob de Haan, C. Giles, Antonio Manresa, Eduard Berenguer, Samuel Calonge and Joachim Merz

No 18, FFB-Discussionpaper from Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg

Abstract: The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own revenue source. Therefore, the European Commission (DG XIX) has invited the authors to trace 'who pays the taxes'. As requested, our report gives a general account of methods to investigate impacts of taxation. More specifically, we have estimated the incidence of national tax systems (Germany, the Netherlands, Spain and the United Kingdom), and the incidence of present own resources and prospective new (tax) resources of the European Union. Up till now, such information was not (readily) available.

Keywords: tax incidence in the European Union; prospective new EU tax resources (search for similar items in EconPapers)
JEL-codes: D30 D31 H24 (search for similar items in EconPapers)
Pages: 89 pages
Date: 1996-07
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (11)

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http://www.leuphana.de/fileadmin/user_upload/Forsc ... sion/DP_18_taxes.pdf First version, 1996 (application/pdf)

Related works:
Working Paper: Who pays the taxes? (1996)
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Persistent link: https://EconPapers.repec.org/RePEc:leu:wpaper:18

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