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2013 edition
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2012 edition
7axation trends in the
uropean Union
e
|S8N 978-92-79-28852-4
SBN 978-92-79-21209-3
Prlce (excludlng vAT) ln Luxembourg: LUP 30
|SSN l83l-8789
7axation trends
in the uropean Union
Dat a for t he EU Member St at es,
celand and Norway
Thls report contalns a detalled statlstlcal and
economlc analysls of the tax systems of the Member
States of the Luropean Unlon, |celand and Norway.
The data are presented wlthln a unled statlstlcal
framework (the LSA95 harmonlsed system of natlonal
and reglonal accounts), whlch makes lt posslble to
assess the heterogeneous natlonal tax systems on a
fully comparable basls. The standard classlcatlons
of tax revenues (by ma[or type of tax or by level of
government) presented ln most lnternatlonal tax
revenue statlstlcs are hard to lnterpret ln economlc
terms. Thls publlcatlon stands out for offerlng a
breakdown of tax revenues by type of tax base
(l.e. accordlng to whether they are ralsed on
consumptlon, labour or capltal). Thls classlcatlon ls
based on dlsaggregated tax data and on a breakdown of
the revenue from the personal lncome tax. |n addltlon,
the report contalns lndlcators of the average effectlve
tax burden on consumptlon, labour and capltal.
Country chapters glve an overvlew of the tax system ln
each of the 29 countrles covered, the revenue trends
and the maln recent pollcy changes. Detalled tables
allow comparlson between the lndlvldual countrles and
Luropean averages. Data cover the l995-20l perlod
and are presented both as a percentage of GDP and as a
percentage of total taxatlon.
ht t p://ec.europa.eu/eurost at
Data for the U Member States, IceIand and Norway
I+\+t|ea +aa ta.tem. Ja|ea
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