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Taxation trends in the European Union: 2008 edition

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Author Info
Florian Woehlbier ()
Marco Fantini () (European Commission, European Commission)
Beata Heimann () (European Commission)
Gaetan Nicodeme () (European Commission)
Katri Kosonen () (European Commission)
Werner Vanborren () (European Commission)
Milan Pein () (European Commission)
Stefanie Knoth
Federico Martire
Alessandro Lupi (European Commission)
Monika Wozowczyk (European Commission)
John Verrinder (European Commission)
Anne Paternoster (European Commission)

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

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 Format: application/pdf
File Function: final version, 2008
Download Restriction: no

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

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
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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For technical questions regarding this item, or to correct its listing, contact: (Florian Woehlbier).

Related research
Keywords: European Union; taxation;

Other versions of this item:

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

This paper has been announced in the following NEP Reports:

This item is featured on the following reading lists:
  1. European Public Finance (ECON-O-403)
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. Don Fullerton & Gilbert E. Metcalf, 2002. "Tax Incidence," NBER Working Papers 8829, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  5. 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)
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This page was last updated on 2009-11-13.

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