• PREFACES
  • EXECUTIVE SUMMARY
  • TABLE OF CONTENTS
  • LIST OF BOXES
  • LIST OF TABLES
  • LIST OF TABLES IN ANNEXES
  • LIST OF GRAPHS
  • INTRODUCTION
  • PART I OVERVIEW OF TAXATION IN THE EU
  • 1. CALCULATING TAX INDICATORS IN NATIONAL ACCOUNTS
  • 1.1. NATIONAL ACCOUNTS FRAMEWORK
  • 1.1.1. General approach
  • 1.1.2. Switch to ESA95
  • 1.2. CLASSIFICATION OF TAXES
  • 1.2.1. Classification of taxes by type of taxes and level of government
  • 1.2.2. Impact of the switch to ESA95 on tax revenues
  • 2. TAX STRUCTURES AND RECENT DEVELOPMENTS
  • 2.1. TOTAL TAX BURDEN
  • 2.2. TAX STRUCTURES
  • 2.2.1. By type of taxes
  • 2.2.2. By levels of government
  • PART II TAXATION OF LABOUR, CAPITAL AND CONSUMPTION
  • 1. METHODOLOGY FOR IMPLICIT RATES
  • 1.1. CLASSIFICATION OF TAXES ACCORDING TO ECONOMIC FUNCTIONS
  • 1.1.1. Taxes on consumption
  • 1.1.2. Taxes on labour
  • 1.1.3. Taxes on capital
  • 1.2. SPLIT OF THE PERSONAL INCOME TAX
  • 1.3. IMPLICIT TAX RATES
  • 1.3.1. Implicit tax rate on consumption
  • 1.3.2. Implicit tax rate on labour
  • 1.3.3. Implicit tax rate on capital
  • 2. DISTRIBUTION OF THE TAX BURDEN ACCORDING TO ECONOMIC FUNCTIONS
  • 3. TRENDS IN THE IMPLICIT TAX RATE ON LABOUR
  • 3.1. STABILISING/DECLINING TAX BURDEN ON LABOUR IN RECENT YEARS
  • 3.2. A NOTE ON THE PROPERTIES OF THE IMPLICIT TAX RATE ON LABOUR
  • 3.3. A COMPARISON WITH TAX WEDGES COMPUTED FOR EXAMPLE HOUSEHOLD TYPES
  • 4. TRENDS IN THE IMPLICIT TAX RATE ON CAPITAL
  • 4.1. INCREASING TAX BURDEN ON CAPITAL IN RECENT YEARS
  • 4.2. IMPLICIT TAX RATES ON CAPITAL
  • 4.3. DRIVING FORCES BEHIND CHANGES OF THE ITR ON CAPITAL INCOME
  • 4.3.1. Cyclical factors affecting the development of capital ITR
  • 4.3.2. Specific patterns of the period 1995 to 2000
  • 4.3.3. Structural factors affecting the development of capital ITR
  • 4.4. WILL THE INDICATION OF THE HIGHER TAX BURDEN ON CAPITAL LAST?
  • PART III DEVELOPMENTS IN THE MEMBER STATES
  • 1. BELGIUM
  • 2. DENMARK
  • 3. GERM