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Who pays the taxes?

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  • de Kam, C. A.
  • de Haan, J.
  • Giles, C.
  • Manresa, A.
  • Berenguer, E.
  • Calonge, S.

Abstract

The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own revenue source. Therefore, the European Commission (DG XIX) has invited the authors to trace 'who pays the taxes'. As requested, our report gives a general account of methods to investigate impacts of taxation. More specifically, we have estimated the incidence of national tax systems (Germany, the Netherlands, Spain and the United Kingdom), and the incidence of present own resources and prospective new (tax) resources of the European Union. Up till now, such information was not (readily) available.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 7146.

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Date of creation: Jul 1996
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Handle: RePEc:pra:mprapa:7146

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Keywords: tax incidence in the European Union; prospective new EU tax resources;

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References

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  1. Knoester, Anthonie & van der Windt, Nico, 1987. "Real Wages and Taxation in Ten OECD Countries," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, Department of Economics, University of Oxford, vol. 49(1), pages 151-69, February.
  2. Richard V. Burkhauser & Timothy M. Smeeding & Joachim Merz, 1994. "Relative Inequality and Poverty in Germany and the United States Using Alternative Equivalence Scales," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg 12, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  3. Merz, Joachim, 1995. "MICSIM : Concept, Developments and Applications of a PC-Microsimulation Model for Research and Teaching," MPRA Paper 16029, University Library of Munich, Germany.
  4. Kehoe, Timothy J. & Noyola, Pedro Javier & Manresa, Antonio & Polo, Clemente & Sancho, Ferran, 1988. "A general equilibrium analysis of the 1986 tax reform in Spain," European Economic Review, Elsevier, Elsevier, vol. 32(2-3), pages 334-342, March.
  5. Dolado, J J & Malo de Molina, J L & Zabalza, A, 1986. "Spanish Industrial Unemployment: Some Explanatory Factors," Economica, London School of Economics and Political Science, London School of Economics and Political Science, vol. 53(210(S)), pages S313-34, Supplemen.
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  7. Nickell, S. & Wadhwani, S., 1989. "Insider Forces And Wage Determination," Papers, London School of Economics - Centre for Labour Economics 334, London School of Economics - Centre for Labour Economics.
  8. Layard, Richard & Nickell, Stephen & Jackman, Richard, 2005. "Unemployment: Macroeconomic Performance and the Labour Market," OUP Catalogue, Oxford University Press, Oxford University Press, number 9780199279173, October.
  9. Merz, Joachim, 1991. "Microsimulation -- A survey of principles, developments and applications," International Journal of Forecasting, Elsevier, Elsevier, vol. 7(1), pages 77-104, May.
  10. Joachim Merz, 1994. "Microsimulation - A Survey of Methods and Applications for Analyzing Economic and Social Policy," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg 09, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  11. Wallis, Kenneth F, 1993. "On Macroeconomic Policy and Macroeconometric Models," The Economic Record, The Economic Society of Australia, The Economic Society of Australia, vol. 69(205), pages 113-30, June.
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  13. Bentolila, Samuel & Dolado, Juan J., 1993. "Who Are the Insiders? Wage Setting in Spanish Manufacturing Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers 754, C.E.P.R. Discussion Papers.
  14. C. A. de Kam & J. de Haan & C. Giles & A. Manresa & E. Berenguer & J. Merz & K. Venkatarama, 1996. "The distribution of effective tax burdens in four EU countries," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg 21, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  15. 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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Cited by:
  1. 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, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg 06, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  2. Joachim Merz & Daniel Vorgrimler & Markus Zwick, 2006. "De facto anonymised microdata file on income tax statistics 1998," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg 58, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  3. Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, July.
  4. Merz, Joachim & Lang, Rainer, 1997. "Preferred vs. Actual Working Hours - A Ten Years Paneleconometric Analysis for Professions, Entrepreneurs and Employees in Germany," MPRA Paper 7142, University Library of Munich, Germany.
  5. Merz, Joachim & Quiel, Thorsten & Venkatarama, Kshama, 1998. "Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von Freien und anderen Berufen," MPRA Paper 9173, University Library of Munich, Germany.
  6. 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.
  7. Joachim Merz & Peter Paic, 2006. "New microeconometric evidence from the German Socio-Economic Panel," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg 56, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  8. Sara Torregrosa Hetland, 2014. "A fiscal revolution? Progressivity in the Spanish tax system, 1960-1990," Working Papers, Institut d'Economia de Barcelona (IEB) 2014/8, Institut d'Economia de Barcelona (IEB).

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