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Taxation trends in the European Union : data for the EU Member States, Iceland and Norway : 2013 edition.

European Commission ; Statistical Office of the European Union ; European Commission ; Directorate-General for Taxation and Customs Union

Luxembourg : Publications Office 2013

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  • Title:
    Taxation trends in the European Union : data for the EU Member States, Iceland and Norway : 2013 edition.
  • Author: European Commission ; Statistical Office of the European Union ; European Commission ; Directorate-General for Taxation and Customs Union
  • Publisher: Luxembourg : Publications Office
  • Creation Date: 2013
  • Edition: 2013 edition
  • Language: English
  • Subjects: Tax System ; Fiscal Policy ; Financial Statistics ; Tax
  • Description: This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, Iceland and Norway. 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 type of tax base (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. In addition, the report contains indicators of the average effective tax burden on consumption, labour and capital. 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 1995-2011 period and are presented both as a percentage of GDP and as a percentage of total taxation.
  • Notes: Bibl. : p. 169.
  • Identifier: ISBN: 978-92-79-28852-4 ; Series ISSN: 1831-8789 ; DOI: 10.2778/30605