Taxation trends in the European Union: 2009 edition

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Taxation trends in the European Union: 2009 edition

Author Info

Florian Woehlbier () (European Commission)
Marco Fantini () (European Commission)
Tatjana Lapunova () (European Commission)
Beata Heimann () (European Commission)
Gaetan Nicodeme () (European Commission)
Katri Kosonen () (European Commission)
Doris Prammer () (European Commission)
Maya Hristova () (European Commission)
Milan Pein () (European Commission)
Thomas Hemmelgarn () (European Commission)
Werner Vanborren () (European Commission)
Alessandro Lupi (European Commission)
Monika Wozowczyk (European Commission)

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

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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Publisher 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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For technical questions regarding this item, or to correct its listing, contact: (Florian Woehlbier).

Other versions of this item:

Paper
- Marco Fantini & Konstantin Lozev & Emanuela Tassa & Florian Woehlbier & Stefanie Knoth & Werner Vanborren & Joanna Piotrowska & Beata Heimann & Milan Pein & Katri Kosonen & Monika Wozowczyk & Anne Pat, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]
- Florian Woehlbier & Marco Fantini & Beata Heimann & Gaetan Nicodeme & Katri Kosonen & Werner Vanborren & Milan Pein & Stefanie Knoth & Federico Martire & Alessandro Lupi & Monika Wozowczyk & John Verr, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]
- Marco Fantini & Paolo Acciari & Emanuela Tassa & Florian Woehlbier & Andrea Beltramello & Claes Hallberg & Lena Frej-Ohlsson, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission. [Downloadable!]

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:

NEP-ACC-2009-07-03 (Accounting & Auditing)
NEP-ALL-2009-07-03 (All new papers)
NEP-EEC-2009-07-03 (European Economics)
NEP-PBE-2009-07-03 (Public Economics)
NEP-PUB-2009-07-03 (Public Finance)

This item is featured on the following reading lists:

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.:

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:
- Ruud de Mooij & Gaetan Nicodeme, 2007. "Corporate tax policy and incorporation in the EU," Taxation Papers 11, Directorate General Taxation and Customs Union, European Commission, revised Nov 2007. [Downloadable!]
- Ruud A. de Mooij & Gaëtan Nicodème, 2008. "Corporate tax policy and incorporation in the EU," CPB Discussion Papers 97, CPB Netherlands Bureau for Economic Policy Analysis. [Downloadable!]
- Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate tax policy and incorporation in the EU," Working Papers CEB 07-016.RS, Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB). [Downloadable!]
- Ruud A. de Mooij & Gaëtan Nicodème, 2007. "Corporate Tax Policy and Incorporation in the EU," Working Papers 0716, Oxford University Centre for Business Taxation. [Downloadable!]
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)
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:
- Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany. [Downloadable!]
Don Fullerton & Gilbert E. Metcalf, 2002. "Tax Incidence," NBER Working Papers 8829, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
Other versions:
- Don Fullerton & Gilbert E. Metcalf, 2001. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0106, Department of Economics, Tufts University. [Downloadable!]
- Gilbert E. Metcalf, 2006. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0607, Department of Economics, Tufts University. [Downloadable!]
- Fullerton, Don & Metcalf, Gilbert E., 2002. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872 Elsevier. [Downloadable!] (restricted)
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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