Structures of the taxation systems in the European Union, data 1995 - 2001
| Year of publication: |
2003
|
|---|---|
| Institutions: | Europäische Kommission / Generaldirektion Steuern und Zollunion ; European Commission / Directorate General for Taxation and Customs Union ; Europäische Kommission / Statistisches Amt |
| Published in: | |
| Publisher: |
Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen |
| Subject: | EU-Steuerrecht | EU tax law | Steuersystem | Tax system | 1995 - 2001 |
- 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
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