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Taxation trends in the European Union: 2008 edition

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  • European Commission

Abstract

Taxation trends in the European Union: 2008 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. This chapter outlines the main results from Parts I and II.

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File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_structures/Structures2008.pdf
File Function: final version, 2008
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Bibliographic Info

Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation trends with number 2008.

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Length: 448 pages
Date of creation: Apr 2008
Date of revision:
Handle: RePEc:tax:taxtre:2008

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

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References

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  1. Ruud A. de Mooij & Gaetan Nicodeme, 2007. "Corporate Tax Policy, Entrepreneurship and Incorporation in the EU," Tinbergen Institute Discussion Papers 07-030/3, Tinbergen Institute.
  2. European Commission, 2003. "Taxation trends in the European Union: 2003 edition," Taxation trends 2003, Directorate General Taxation and Customs Union, European Commission.
  3. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
  4. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
  5. Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany.
  6. 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.
  7. Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate Tax Policy and Incorporation in the EU," Working Papers 0716, Oxford University Centre for Business Taxation.
  8. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
  9. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
  10. 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.
  11. G. Carone & A. Salom�ki, 2001. "Reforms in tax-benefit systems in order to increase emplyoment incentives in the EU," European Economy - Economic Papers 160, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  12. European Commission, 2004. "Taxation trends in the European Union: 2004 edition," Taxation trends 2004, Directorate General Taxation and Customs Union, European Commission.
  13. Sijbren Cnossen, 2001. "Tax Policy in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(4), pages 466-, November.
  14. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
  15. Gilbert E. Metcalf & Don Fullerton, 2002. "The Distribution of Tax Burdens: An Introduction," NBER Working Papers 8978, National Bureau of Economic Research, Inc.
  16. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
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Citations

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Cited by:
  1. Annegrete Bruvoll, 2009. "On the measurement of environmental taxes," Discussion Papers 599, Research Department of Statistics Norway.
  2. De Laet, Jean-Pierre & Wöhlbier, Florian, 2008. "Tax burden by economic function A comparison for the EU Member States," MPRA Paper 14761, University Library of Munich, Germany.
  3. Peichl, Andreas & Paulus, Alari, 2007. "Effects of flat tax reforms in Western Europe on equity and efficiency," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-4, University of Cologne, FiFo Institute for Public Economics.
  4. Özlem Onaran & Valerie Boesch, 2014. "The effect of globalization on the distribution of taxes and social expenditures in Europe: do welfare state regimes matter?," Environment and Planning A, Pion Ltd, London, vol. 46(2), pages 373-397, February.
  5. Hrvoje Šimoviæ, 2009. "Effective Corporate Income Tax Burden in Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 12(2), pages 107-121, November.
  6. Jan Babecky & Oxana Babetskaia-Kukharchuk & Kamil Galuscak & Dana Hajkova & Jaroslav Hermanek & Tomas Holub & Roman Horvath & Petr Jakubik & Lubos Komarek & Zlatuse Komarkova & Petr Kral & Filip Novot, 2008. "Analyses of the Czech Republic's Current Economic Alignment with the Euro Area 2008," Occasional Publications - Edited Volumes, Czech National Bank, Research Department, number as08 edited by Dana Hajkova, August.
  7. Ozlem Onaran & Valerie Boesch & Markus Leibrecht, 2012. "How Does Globalization Affect The Implicit Tax Rates On Labor Income, Capital Income, And Consumption In The European Union?," Economic Inquiry, Western Economic Association International, vol. 50(4), pages 880-904, October.
  8. Vladimir Gligorov & Anna Iara & Michael Landesmann & Robert Stehrer & Hermine Vidovic, 2008. "Western Balkan Countries: Adjustment Capacity to External Shocks, with a Focus on Labour Markets," wiiw Research Reports 352, The Vienna Institute for International Economic Studies, wiiw.
  9. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
  10. Ana Grdoviæ Gnip & Iva Tomic, 2010. "How hard does the tax bite hurt? Croatian vs. European worker," Financial Theory and Practice, Institute of Public Finance, vol. 34(2), pages 109-142.
  11. Zdeněk Hrdlička & Jana Ištvánfyová & Leoš Vítek, 2010. "The System of Accounting for Government Tax Revenues," Politická ekonomie, University of Economics, Prague, vol. 2010(2), pages 253-270.
  12. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
  13. Matti Viren, 2009. "Does the Value-Added Tax Shift to Consumption Prices?," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 3(2), pages 123-142, July.
  14. Maria Andrada Georgescu, 2009. "The Tax Burden In Eu-27," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
  15. Dimitris Papageorgiou, 2009. "Macroeconomic Implications of Alternative Tax Regimes: The Case of Greece," Working Papers 97, Bank of Greece.
  16. Mihaila, Nicoleta, 2012. "Influence Of The Social Contributions On The Enterprise Behaviour," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 16(2), pages 189-202.
  17. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
  18. Anamarija Separovic, 2009. "The Influence of the Tax Wedge on Unemployment in OECD Countries in Comparison with Croatia," Financial Theory and Practice, Institute of Public Finance, vol. 33(4), pages 463-477.

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