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Taxation trends in the European Union: 2005 edition

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Author Info
Marco Fantini () (European Commission)
Paolo Acciari
Emanuela Tassa () (European Commission)
Conrad Turley
Werner Vanborren () (European Commission)
Claudius Schmidt-Faber () (European Commission)
Lena Frej-Ohlsson (European Commission)

Additional information is available for the following registered author(s):

Abstract

Taxation trends in the European Union: 2005 covers the development of taxation in all 27 Members of the European Union and Norway in a comparable format since 1995. The report is organised as follows: Part I offers an overview of taxation in Europe, describing the trends in the total tax ratio, the structure of revenues by tax type, the distribution of revenues amongst government levels, and the main developments in the rates of the personal and corporate income tax. Part II focuses on taxation of consumption, labour, and capital, as well as on environmental taxation. Part III consists of 28 Country Chapters illustrating, for each Member State (and Norway), the revenue trends and supplying a summary description of the tax system.

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File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_structures/Structures2005.pdf
File Format: application/pdf
File Function: final version, 2005
Download Restriction: no

Publisher Info
Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation trends with number 2005.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 394 pages
Date of creation: Apr 2005
Date of revision:
Handle: RePEc:tax:taxtre:2005

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Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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Related research
Keywords: European Union; taxation;

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Find related papers by JEL classification:
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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.:

  1. Ruud Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," International Tax and Public Finance, Springer, vol. 15(4), pages 478-498, August. [Downloadable!] (restricted)
    Other versions:
  2. Gilbert E. Metcalf & Don Fullerton, 2002. "The Distribution of Tax Burdens: An Introduction," NBER Working Papers 8978, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  3. Nicodeme, G., 2001. "Computing Effective Corporate Tax Rates: Comparisons and Results," European Economy - Economic Papers 153, Commission of the EC, Directorate-General for Economic and Financial Affairs (DG ECFIN).
    Other versions:
  4. Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR, CES, MSH, vol. 17(35), pages 449-495, October. [Downloadable!] (restricted)
  5. Rachel Griffith & Alexander Klemm, 2004. "What has been the tax competition experience of the past 20 years?," IFS Working Papers W04/05, Institute for Fiscal Studies. [Downloadable!]
Full references

Cited by:
(explanations, 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.)

  1. 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. [Downloadable!]
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