Taxation trends in the European Union: 2009 edition
Authors registered in the RePEc Author Service: Thomas Hemmelgarn (),
Beata Pawlowska Heimann,
Florian Wöhlbier (),
Gaetan J.A. Nicodeme (),
Katri Kosonen and
Doris Prammer ()
No 2009, Taxation trends from Directorate General Taxation and Customs Union, European Commission
Taxation trends in the European Union: 2009 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: 384 pages
New Economics Papers: this item is included in nep-acc, nep-eec, nep-pbe and nep-pub
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https://ec.europa.eu/taxation_customs/sites/taxati ... 009_full_text_en.pdf final version, 2009 (application/pdf)
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Persistent link: https://EconPapers.repec.org/RePEc:tax:taxtre:2009
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