Taxation trends in the European Union: 2011 edition

European Commission
Authors registered in the RePEc Author Service: Thomas Hemmelgarn (), Beata Pawlowska Heimann, Zornitsa Kutlina-Dimitrova, Serena Fatica, Gaetan J.A. Nicodeme and Doris Prammer

No 2011, Taxation trends from Directorate General Taxation and Customs Union, European Commission

Abstract: This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, plus Iceland and Norway, which are Members of the European Economic Area. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms. This publication stands out for offering a breakdown of tax revenues by economic function (i.e. according to whether they are raised on consumption, labour or capital). This classification is based on disaggregated tax data and on a breakdown of the revenue from the personal income tax. Besides revenue data, the report also contains indicators of the average effective tax rate falling on consumption, labour and capital, as well as data on environmental taxation and on the top rates for the personal and corporate income tax. Country chapters give an overview of the tax system in each of the 29 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2009 period and are presented both as a percentage of GDP and as a percentage of total taxation. This year's edition of the report for the first time includes data on average effective tax ratios (EATRs) for non-financial corporations. In addition, the report also contains a detailed new analysis of the impact of the economic and financial crisis on the tax systems of all EU Member States.

Keywords: European Union; taxation (search for similar items in EconPapers)
JEL-codes: H23 H24 H25 H27 H71 (search for similar items in EconPapers)
Pages: 428 pages
Date: 2011-06
New Economics Papers: this item is included in nep-acc, nep-eec, nep-eur and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (89)

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