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The distribution of effective tax burdens in four EU countries

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Author Info

  • C. A. de Kam
  • J. de Haan
  • C. Giles
  • A. Manresa
  • E. Berenguer
  • J. Merz
  • K. Venkatarama

    ()
    (LEUPHANA University Lüneburg,Department of Economic, Behaviour and Law Sciences, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)))

Abstract

National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals regarding the location and (re)structuring of economic activities. The aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany, The Netherlands, Spain and United Kingdom). Secondly, the paper aims to trace the distribution of the tax burden over rich and poor households in these four countries. Although tax mix and tax rates differ considerably among the four countries included in the study, the distribution of tax burdens proves to be amazingly similar.

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File URL: http://www.leuphana.de/fileadmin/user_upload/Forschungseinrichtungen/ffb/files/publikationen/diskussion/DP_21_distribution_of_effective_tax.pdf
File Function: First version, 1996
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Bibliographic Info

Paper provided by Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg in its series FFB-Discussionpaper with number 21.

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Length: 35 pages
Date of creation: Nov 1996
Date of revision:
Handle: RePEc:leu:wpaper:21

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Web page: http://ffb.uni-lueneburg.de/repec/leu/
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Related research

Keywords: Distribution of tax burden; European Union; tax mix of Germany; the Netherlands; Spain and United Kingdom;

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References

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  1. Barthold, Thomas A., 1993. "How Should We Measure Distribution?," National Tax Journal, National Tax Association, vol. 46(3), pages 291-99, September.
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Citations

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Cited by:
  1. Merz, Joachim & Burgert, Derik, 2003. "Working Hour Arrangements and Working Hours A Microeconometric Analysis Based on German Time Diary Data," MPRA Paper 5979, University Library of Munich, Germany.
  2. Merz, Joachim & Lang*, Rainer, 1997. "Preferred vs. Actual Working Hours - A Ten Years Paneleconometric Analysis for Professions, Entrepreneurs and Employees in Germany," MPRA Paper 11905, University Library of Munich, Germany.
  3. C. A. de Kam & J. de Haan & C. Giles & A. Manresa & E. Berenguer & S. Calonge & J. Merz, 1996. "Who pays the taxes?," FFB-Discussionpaper 18, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    • de Kam, C. A. & de Haan, J. & Giles, C. & Manresa, A. & Berenguer, E. & Calonge, S., 1996. "Who pays the taxes?," MPRA Paper 7146, University Library of Munich, Germany.
  4. Joachim Merz & Peter Paic, 2006. "New microeconometric evidence from the German Socio-Economic Panel," FFB-Discussionpaper 56, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  5. Joachim Merz & Thorsten Quiel & Kshama Venkatarama, 1998. "Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von Freien und anderen Berufen," FFB-Discussionpaper 24, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  6. Merz, Joachim & Vorgrimler, Daniel & Zwick, Markus, 2006. "De facto anonymised microdata file on income tax statistics 1998," MPRA Paper 5740, University Library of Munich, Germany.
  7. Joachim Merz, 1993. "Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model," FFB-Discussionpaper 06, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.

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