Advanced Search
MyIDEAS: Login

Taxation trends in the European Union: 2003 edition

Contents:

Author Info

  • European Commission

Abstract

The publication "Structures of the taxation systems in the European Union" presents time series of tax data from national accounts for the fifteen Member States of the European Union. It provides a breakdown of taxes according to three different types of classification: by major type of tax (i.e. direct taxes, indirect taxes, social contributions), by levels of government (i.e. central-, state- and local government, social security funds and the European institutions) and by economic function (i.e. consumption, labour and capital). It also compiles implicit tax rates(ITRs) on consumption, labour and capital, which measure the effective average tax burden on different types of economic income or activity. ITRs express tax revenues that can be allocated to these economic categories as a percentage of the total potential tax base in the economy. The publication also presents data on environmental taxes.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_structures/Structures2003.pdf
File Function: final version, 2003
Download Restriction: no

Bibliographic Info

Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation trends with number 2003.

as in new window
Length: 263 pages
Date of creation: Apr 2003
Date of revision:
Handle: RePEc:tax:taxtre:2003

Contact details of provider:
Web page: http://ec.europa.eu/taxation_customs/index_en.htm
More information through EDIRC

Related research

Keywords: European Union; taxation;

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Enrique G. Mendoza & Assaf Razin & Linda L. Tesar, 1995. "Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption," NBER Working Papers 4864, National Bureau of Economic Research, Inc.
  2. Gilbert E. Metcalf & Don Fullerton, 2002. "The Distribution of Tax Burdens: An Introduction," NBER Working Papers 8978, National Bureau of Economic Research, Inc.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
  2. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
  3. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
  4. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
  5. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
  6. Margit Schratzenstaller, 2004. "Towards Dual Income Taxes - a Country Comparative Perspective," CESifo DICE Report, Ifo Institute for Economic Research at the University of Munich, vol. 2(3), pages 23-30, October.
  7. Claudius Schmidt-Faber, 2004. "An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators," Taxation Papers 5, Directorate General Taxation and Customs Union, European Commission, revised Dec 2004.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:tax:taxtre:2003. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Hemmelgarn) or (Thomas hemmelgarn).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.