• PREFACE
  • EXECUTIVE SUMMARY
  • TABLE OF CONTENTS
  • LIST OF BOXES
  • LIST OF TABLES
  • LIST OF TABLES IN ANNEXES
  • LIST OF GRAPHS
  • GLOSSARY
  • INTRODUCTION
  • PART I OVERVIEW OF TAXATION IN THE EU
  • 1. CALCULATING TAX INDICATORS IN NATIONAL ACCOUNTS
  • 1.1. NATIONAL ACCOUNTS FRAMEWORK
  • 1.2. CLASSIFICATION OF TAXES
  • 1.3. REFINED TREATMENT OF SOCIAL CONTRIBUTIONS
  • 1.4. SENSITIVITY ANALYSIS: THE ROLE OF IMPUTED SOCIAL CONTRIBUTIONS
  • 2. TAX STRUCTURES AND RECENT DEVELOPMENTS IN THE ENLARGED UNION
  • 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 ACCORDING TO ECONOMIC FUNCTIONS
  • 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 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 rates on capital
  • 2. DISTRIBUTION OF THE TAX BURDEN ACCORDING TO ECONOMIC FUNCTION
  • 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. IMPACT OF THE NEW DEFINITION OF TOTAL TAXES ON THE ITR ON LABOUR
  • 3.4. SENSITIVITY ANALYSIS: THE ROLE OF IMPUTED SOCIAL CONTRIBUTION ON ITR ON LABOUR
  • 3.5. A COMPARISON WITH TAX WEDGES COMPUTED FOR EXAMPLE HOUSEHOLD TYPES
  • 4. TRENDS IN ENVIRONMENTAL TAXES
  • 4.1. INCREASING IMPORTANCE OF ENVIRONMENTAL TAX REVENUES
  • 4.2. CLASSIFICATION AND FEATURES OF ENVIRONMENTAL TAXES
  • 4.3. AN EFFECTIVE TAX BURDEN INDICATOR FOR ENERGY USE
  • 4.4. IS THE IMPACT OF GREEN TAX REFORMS VISIBLE?
  • 5. TRENDS IN THE IMPLICIT TAX RATE ON CAPITAL
  • 5.1. INCREASING TAX BURDEN ON CAPITAL UNTIL 2000
  • 5.2. IMPLICIT TAX RATES ON CAPITAL
  • 5.3. DRIVING FORCES BEHIND CHANGES OF THE ITR ON CAPITAL INCOME