Structures of taxation systems in the European Union: 2003 edition

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

No 2003, Taxation trends from Directorate General Taxation and Customs Union, European Commission

Abstract: The publication "Structures of the taxation systems in the European Union" presents time series of tax data from national accounts for the fifteen Member States of the European Union. 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). It also compiles 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. The publication also presents data on environmental taxes.

Keywords: European Union; taxation (search for similar items in EconPapers)
JEL-codes: H23 H24 H25 H27 H71 (search for similar items in EconPapers)
Pages: 263 pages
Date: 2003-04
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (20)

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