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Taxation trends in the European Union: 2003 edition

  • European Commission

The publication "Structures of the taxation systems in the European Union" presents time series of tax data from national accounts for the fifteen Member States of the European Union. It provides a breakdown of taxes according to three different types of classification: by major type of tax (i.e. direct taxes, indirect taxes, social contributions), by levels of government (i.e. central-, state- and local government, social security funds and the European institutions) and by economic function (i.e. consumption, labour and capital). It also compiles implicit tax rates(ITRs) on consumption, labour and capital, which measure the effective average tax burden on different types of economic income or activity. ITRs express tax revenues that can be allocated to these economic categories as a percentage of the total potential tax base in the economy. The publication also presents data on environmental taxes.

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File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_structures/Structures2003.pdf
File Function: final version, 2003
Download Restriction: no

Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation trends with number 2003.

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Length: 263 pages
Date of creation: Apr 2003
Date of revision:
Handle: RePEc:tax:taxtre:2003
Contact details of provider: Web page: http://ec.europa.eu/taxation_customs/index_en.htm

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  1. 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.
  2. Sijbren Cnossen, 2001. "Tax Policy in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(4), pages 466-, November.
  3. Gilbert E. Metcalf & Don Fullerton, 2002. "The Distribution of Tax Burdens: An Introduction," NBER Working Papers 8978, National Bureau of Economic Research, Inc.
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