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Taxation trends in the European Union: 2009 edition

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  • European Commission

Abstract

Taxation trends in the European Union: 2009 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/2009/2009_main_results_en.pdf
File Function: final version, 2009
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Bibliographic Info

Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation trends with number 2009.

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Length: 384 pages
Date of creation: Jun 2009
Date of revision:
Handle: RePEc:tax:taxtre:2009

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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 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.
  2. Carone, Giuseppe & Stovicek, Klara & Pierini, Fabiana & Sail, Etienne, 2009. "Recent reforms of the tax and benefit systems in the framework of flexicurity," MPRA Paper 24862, University Library of Munich, Germany.
  3. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
  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.
  5. 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.
  6. Gilbert E. Metcalf & Don Fullerton, 2002. "The Distribution of Tax Burdens: An Introduction," NBER Working Papers 8978, National Bureau of Economic Research, Inc.
  7. Griffith, R & Klemm, A, 2004. "What has been the tax competition experience of the past 20 years?," Open Access publications from University College London http://discovery.ucl.ac.u, University College London.
  8. Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany.
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Citations

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Cited by:
  1. Mathias Dolls & Clemens Fuest & Andreas Peichl, 2009. "Automatic Stabilizers and Economic Crisis: US vs. Europe," CESifo Working Paper Series 2878, CESifo Group Munich.
  2. Francesco Franco, 2011. "Adjusting to external imbalances within the EMU, the case of Portugal," FEUNL Working Paper Series wp556, Universidade Nova de Lisboa, Faculdade de Economia.
  3. Vasile POPEANGA & Vasile Nicolae POPEANGA, 2010. "Taxation in Norway," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 83-90, June.
  4. Doris Prammer, 2011. "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers 29, Directorate General Taxation and Customs Union, European Commission.
  5. Paulus, Alari & Peichl, Andreas, 2008. "Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives," IZA Discussion Papers 3721, Institute for the Study of Labor (IZA).
  6. Thomas Hemmelgarn & Gaëtan Nicodème, 2010. "The 2008 Financial Crisis and Taxation Policy," Working Papers CEB 10-006.RS, ULB -- Universite Libre de Bruxelles.
  7. Crasneac Alexandru & Hetes Gavra Roxana & Miru Oana, 2011. "Fiscal Decentralization And Fiscal Autonomy In The Eu Member States," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 370-375, July.
  8. B. Merlevede & G. Rayp & S. Van Parys & T. Verbeke, 2011. "Do EU15 countries compete over labour taxes?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/750, Ghent University, Faculty of Economics and Business Administration.
  9. repec:ese:iserwp:2008-06 is not listed on IDEAS
  10. Svetlana Raudonen & Andreas Freytag, 2012. "Determinants of FDI inflows into the Baltic countries: Empirical evidence from a gravity model," Jena Economic Research Papers 2012-060, Friedrich-Schiller-University Jena, Max-Planck-Institute of Economics.
  11. Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 156-186, March.
  12. 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.
  13. Paulus, Alari & Peichl, Andreas, 2008. "Effects of flat tax reforms in Western Europe on equity and efficiency," EUROMOD Working Papers EM2/08, EUROMOD at the Institute for Social and Economic Research.
  14. Otto Farny & Vanessa Mühlböck, 2009. "Braucht Österreich eine Steuerstrukturreform?," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 35(4), pages 515.
  15. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova: Tax Competition and Its Implications for Eastern Europe," IMF Working Papers 08/203, International Monetary Fund.
  16. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.

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