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Taxation trends in the European Union: 2004 edition

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Abstract

The publication 'Structures of the taxation systems in the European Union' (Structures) presents time series of tax data from national accounts for the twenty-five Member States of the European Union and Norway. 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). The breakdown of taxes by economic function and data on environmental taxes are so far only presented for the EU-15 Member States. The publication also includes 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.

Suggested Citation

  • European Commission, 2004. "Taxation trends in the European Union: 2004 edition," Taxation trends 2004, Directorate General Taxation and Customs Union, European Commission.
  • Handle: RePEc:tax:taxtre:2004
    as

    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_structures/structures2004.pdf
    File Function: final version, 2004
    Download Restriction: no

    References listed on IDEAS

    as
    1. Sijbren Cnossen, 2001. "Tax Policy in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(4), pages 466-466, November.
    2. 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.
    3. Don Fullerton & Gilbert Metcalf, 2002. "The Distribution of Tax Burdens," Discussion Papers Series, Department of Economics, Tufts University 0201, Department of Economics, Tufts University.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    3. Margit Schratzenstaller, 2004. "Towards Dual Income Taxes - a Country Comparative Perspective," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 2(3), pages 23-30, October.
    4. Jarmila Zimmermannová & Michal Menšík, 2013. "Ex post analýza zavedení zdanění pevných paliv, zemního plynu a elektřiny
      [Ex-Post Analysis of Solid Fuels, Natural Gas and Electricity Taxation Introduction]
      ," Politická ekonomie, University of Economics, Prague, vol. 2013(1), pages 46-66.
    5. Ondrej Schneider & Jan Zápal, 2005. "Fiscal Policy in New EU Member States – Go East, Prudent Man!," CESifo Working Paper Series 1486, CESifo Group Munich.
    6. Michael Knogler & Volkhart Vincentz, 2005. "Auswirkungen der EU-Osterweiterung auf die Arbeitsmärkte der neuen Mitgliedstaaten und der EU-15, insbesondere Deutschland," Working Papers 257, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).
    7. Nicoleta Mihaela Florea & Marcel Dracea & Radu Buziernescu, 2014. "Evolution of tax revenue in Romania," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(16), pages 198-204, December.
    8. Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
    9. Ondrej Schneider & Jan Zapal, 2006. "Fiscal Policy in New EU Member States: Go East, Prudent Man!," Post-Communist Economies, Taylor & Francis Journals, vol. 18(2), pages 139-166.
    10. Huizinga, Harry & Laeven, Luc, 2008. "International profit shifting within multinationals: A multi-country perspective," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1164-1182, June.
    11. Gebhardt, Heinz & Siemers, Lars-H. R., 2011. "Die relative Steuerlast mittelständischer Kapitalgesellschaften
      [The relative tax burden of medium-sized corporations in Germany]
      ," MPRA Paper 28894, University Library of Munich, Germany.
    12. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    13. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    14. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
    15. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    16. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    17. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    18. European Commission, 2006. "Taxation trends in the European Union: 2006 edition," Taxation trends 2006, Directorate General Taxation and Customs Union, European Commission.
    19. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.

    More about this item

    Keywords

    European Union; taxation;

    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

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