López Rodríguez, David; García Ciria, Cristina - 2018
related with the EU28 average. This lower tax revenue over GDP is mainly due to indirect taxes (VAT, special and environmental … taxes), having Spain systematically one of the lowest implicit tax rates over consumption in the EU28. Regarding labor … taxation, its tax revenue over GDP is also lower to the EU28 average, although the weight of social security contributions over …