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ECFIN's effective tax rates.Properties and comparisons with other tax indicators

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  • Carlos Martinez-Mongay

Abstract

The assessment and monitoring of the effects of various tax reforms in Member States has become a key policy concern in the Community. In the Presidency Conclusions of the Lisbon European Council on 23-24 March 2000, the European Council requested the Council and the Commission to assess “the contribution of public finances to growth and employment, and assessing, on the basis of comparable data and indicators, whether adequate concrete measures are being taken in order to … alleviate the tax pressure on labour …†. Such an evaluation needs an accurate, timely and comparable system of tax indicators enabling the Commission and the Council to quantify the early impact of tax reforms on the tax rates on labour, capital and consumption. This paper presents a proposal for such a system, discusses its properties and compares it with other available sets of tax rates.

Suggested Citation

  • Carlos Martinez-Mongay, 2000. "ECFIN's effective tax rates.Properties and comparisons with other tax indicators," European Economy - Economic Papers 2008 - 2015 146, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    • Handle: RePEc:euf:ecopap:0146
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    Cited by:

    1. Pasquale Commendatore & Ingrid Kubin, 2016. "Source versus residence: A comparison from a new economic geography perspective," Papers in Regional Science, Wiley Blackwell, vol. 95(2), pages 201-222, June.
    2. Angelopoulos, Konstantinos & Economides, George & Kammas, Pantelis, 2012. "Does cabinet ideology matter for the structure of tax policies?," European Journal of Political Economy, Elsevier, vol. 28(4), pages 620-635.
    3. Stylianos Asimakopoulos & James Malley & Konstantinos Angelopoulos, 2014. "Optimal progressive taxation in a model with endogenous skill supply," Discussion Papers 2014/12, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM).
    4. repec:esr:chaptr:jacb200114 is not listed on IDEAS
    5. Angelopoulos, Konstantinos & Asimakopoulos, Stylianos & Malley, James, 2015. "Tax smoothing in a business cycle model with capital-skill complementarity," Journal of Economic Dynamics and Control, Elsevier, vol. 51(C), pages 420-444.
    6. Machiel Mulder & Arie ten Cate & Ali Aouragh & Joeri Gorter, 2004. "Gas exploration and production at the Dutch continental shelf: an assessment of the 'Depreciation at Will'," CPB Document 66.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
    7. Angelopoulos, Konstantinos & Economides, George & Kammas, Pantelis, 2007. "Tax-spending policies and economic growth: Theoretical predictions and evidence from the OECD," European Journal of Political Economy, Elsevier, vol. 23(4), pages 885-902, December.
    8. Giampaolo Arachi & Valeria Bucci & Alessandra Casarico, 2015. "Tax structure and macroeconomic performance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(4), pages 635-662, August.

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