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Taxation trends in the European Union: 2015 edition

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Abstract

This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, plus Iceland and Norway, which are Members of the European Economic Area. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis.

Suggested Citation

  • European Commission, 2015. "Taxation trends in the European Union: 2015 edition," Taxation trends 2015, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxtre:2015
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    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/eco_analysis_report_2015.pdf
    File Function: final version, 2015
    Download Restriction: no
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    Citations

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    Cited by:

    1. Favero, Carlo A. & Giavazzi, Francesco & Alesina, Alberto & Paradisi, Matteo & Barbiero, Omar, 2017. "The effects of Fiscal Consolidations: Theory and Evidence," CEPR Discussion Papers 12016, C.E.P.R. Discussion Papers.
    2. Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    3. Liliana Anamaria Draghici, 2016. "The Fiscal Policy in the EU States from Central and Eastern Europe," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 150-158, November.
    4. Michal Hlavacek & Hana Hejlova, 2015. "A Comprehensive Method for House Price Sustainability Assessment," Occasional Publications - Chapters in Edited Volumes, in: CNB Financial Stability Report 2014/2015, chapter 0, pages 121-130, Czech National Bank.
    5. Cole, Alexandre Lucas & Guerello, Chiara & Traficante, Guido, 2023. "Government debt deleveraging in the EMU," International Economics, Elsevier, vol. 173(C), pages 296-324.
    6. World Bank Group, 2015. "Serbia Public Finance Review," World Bank Publications - Reports 22675, The World Bank Group.
    7. Hana Hejlová & Michal Hlaváček & Luboš Komárek, 2017. "A Comprehensive Method for House Price Sustainability Assessment in the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, vol. 2017(3), pages 269-285.
    8. Cole, Alexandre Lucas & Guerello, Chiara & Traficante, Guido, 2020. "One Emu Fiscal Policy For The Euro," Macroeconomic Dynamics, Cambridge University Press, vol. 24(6), pages 1437-1477, September.
    9. Zoltán Cs�falvay & Chris Webster, 2012. "Gates or No Gates? A Cross-European Enquiry into the Driving Forces behind Gated Communities," Regional Studies, Taylor & Francis Journals, vol. 46(3), pages 293-308, June.
    10. Agnieszka Szczypińska, 2019. "What drives the VAT gap in the European Union?," Collegium of Economic Analysis Annals, Warsaw School of Economics, Collegium of Economic Analysis, issue 55, pages 69-82.
    11. Jonathan Bauweraerts & Julien Vandernoot, 2019. "An Exploratory Study on the Influence of Family CEOs on Tax Aggressiveness in Private Family Firms: The Moderating Role of CEO Gender and Survival Risk," Economics Bulletin, AccessEcon, vol. 39(1), pages 636-648.
    12. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
    13. Margit Schratzenstaller, 2013. "Vermögensbezogene Steuern. Ansatzpunkte, internationaler Vergleich und Optionen für Deutschland," WIFO Studies, WIFO, number 47219, February.
    14. Daniela Penu, 2016. "Indirect Taxes in Romania – an Econometric Analysis," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(1), pages 121-128, March.

    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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