Afonso, António; Ebert, Werner; Schuknecht, Ludger; … - 2005
Commission show that the tax burden on labour in the EU has
been steadily increasing over the last thirty years.
14
The … “effective tax rate on labour” in
the EU, defined as non-wage labour cost (employers’ and employees’ social security …-1990s,
the EU average tax burden on labour has started to decline in a number of EU countries,
although only very …