The distribution of effective tax burdens in four EU countries

C. A. de Kam, Jakob de Haan, C. Giles, Antonio Manresa, Eduard Berenguer, Joachim Merz and K. Venkatarama
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K. Venkatarama: LEUPHANA University Lüneburg,Department of Economic, Behaviour and Law Sciences, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB))

No 21, FFB-Discussionpaper from Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg

Abstract: National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals regarding the location and (re)structuring of economic activities. The aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany, The Netherlands, Spain and United Kingdom). Secondly, the paper aims to trace the distribution of the tax burden over rich and poor households in these four countries. Although tax mix and tax rates differ considerably among the four countries included in the study, the distribution of tax burdens proves to be amazingly similar.

Keywords: Distribution of tax burden, European Union; tax mix of Germany, the Netherlands, Spain and United Kingdom (search for similar items in EconPapers)
JEL-codes: D30 D31 H24 (search for similar items in EconPapers)
Pages: 35 pages
Date: 1996-11
References: View complete reference list from CitEc
Citations: View citations in EconPapers (12)

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

Related works:
Working Paper: The distribution of effective tax burdens in four EU countries (1996)
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Persistent link: https://EconPapers.repec.org/RePEc:leu:wpaper:21

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