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Taxation trends in the European Union: 2008 edition

European Commission
Authors registered in the RePEc Author Service: Beata Pawlowska Heimann, Thomas Hemmelgarn (), Katri Kosonen, Florian Wöhlbier (), Gaetan J.A. Nicodeme () and Werner Vanborren

No 2008, Taxation trends from Directorate General Taxation and Customs Union, European Commission

Abstract: Taxation trends in the European Union: 2008 covers the development of taxation in all 27 Members of the European Union and Norway in a comparable format since 1995. The report is organised as follows: Part I offers an overview of taxation in Europe, describing the trends in the total tax ratio, the structure of revenues by tax type, the distribution of revenues amongst government levels, and the main developments in the rates of the personal and corporate income tax. Part II focuses on taxation of consumption, labour, and capital, as well as on environmental taxation. Part III consists of 28 Country Chapters illustrating, for each Member State (and Norway), the revenue trends and supplying a summary description of the tax system. This chapter outlines the main results from Parts I and II.

Keywords: European Union; taxation (search for similar items in EconPapers)
JEL-codes: H23 H24 H25 H27 H71 (search for similar items in EconPapers)
Pages: 448 pages
Date: 2008-04
New Economics Papers: this item is included in nep-acc, nep-eec, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
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https://ec.europa.eu/taxation_customs/sites/taxati ... s/structures2008.pdf final version, 2008 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxtre:2008

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