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Taxation trends in the European Union: 2016 edition

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  • European Commission

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, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxtre:2016
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_structures/2016/econ_analysis_report_2016.pdf
    File Function: final version, 2016
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    References listed on IDEAS

    as
    1. Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
    2. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    3. European Commission, 2015. "Taxation trends in the European Union: 2015 edition," Taxation trends 2015, Directorate General Taxation and Customs Union, European Commission.
    4. European Commission, 2007. "Taxation trends in the European Union: 2007 edition," Taxation trends 2007, Directorate General Taxation and Customs Union, European Commission.
    5. European Commission, 1998. "Structures of the taxation systems in the European Union 1970-1996," Taxation trends 1998, Directorate General Taxation and Customs Union, European Commission.
    6. European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
    7. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    8. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
    9. 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.
    10. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    11. European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
    12. European Commission, 2000. "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends 2000, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Michal Andrle & Shafik Hebous & Alvar Kangur & Mehdi Raissi, 2021. "Italy: toward a growth-friendly fiscal reform," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 38(1), pages 385-420, April.
    2. Daniela PIRVU & Carmen Mihaela MOGOIU & Claudia STANCIU-TOLEA, 2017. "Taxation Of Personal Incomes In Romania: Present And Perspectives," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(1), pages 45-52.
    3. Alina Klonowska, 2019. "Barriers for effectiveness of fiscal policy: the case of Poland," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 18(1), pages 29-45, March.
    4. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
    5. European Commission, 2016. "Tax Policies in the European Union: 2016 Survey," Taxation Survey 2016, Directorate General Taxation and Customs Union, European Commission.
    6. Alban Moura & Kyriacos Lambrias, 2018. "LU-EAGLE: A DSGE model for Luxembourg within the euro area and global economy," BCL working papers 122, Central Bank of Luxembourg.
    7. Bâzgan Ramona - Mihaela, 2018. "The impact of direct and indirect taxes on economic growth: An empirical analysis related to Romania," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 12(1), pages 114-127, May.
    8. Alena Vančurová & Stanislav Klazar, 2017. "The impacts of reintroducing the concept of gross wages as a tax base of personal income tax in the Czech Republic [Dopady znovuzavedení koncepce hrubé mzdy jako základu daně z příjmů fyzických oso," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2017(1), pages 53-69.
    9. Mooij Ruud De & Hebous Shafik & Hrdinkova Milena, 2018. "Growth-Enhancing Corporate Tax Reform in Belgium," Nordic Tax Journal, Sciendo, vol. 2018(1), pages 1-17, January.

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    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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