Tables

Annex A

Table 46: Taxes on Labour as % of Total Taxation - Total

(2)
Difference(1) Ranking Revenue
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 1995 to 2010 2000 to 2010 2010 2010
BE 55.5 54.5 54.4 53.9 53.6 53.7 54.7 54.9 54.9 53.5 52.9 51.8 52.4 53.3 55.0 54.1 -1.3 0.5 6 84 237
BG 42.1 40.6 41.9 40.5 43.7 44.3 40.5 41.8 40.9 38.5 37.0 32.8 31.1 30.2 33.7 32.9 -9.2 -11.4 26 3 243
CZ 49.6 51.5 52.2 53.3 51.8 52.7 52.2 52.9 52.4 51.0 51.3 52.0 51.7 52.3 50.8 52.3 2.7 -0.4 10 26 392
DK 55.9 55.5 55.0 53.3 53.8 53.9 55.6 54.5 54.1 51.4 48.8 49.6 51.1 53.3 56.6 51.7 -4.2 -2.1 13 58 032
DE 60.4 59.6 60.1 59.4 57.9 58.2 60.3 60.7 60.3 59.3 58.0 56.2 54.1 55.4 56.8 56.2 -4.2 -2.0 3 530 260
EE 56.3 55.4 53.6 55.0 57.2 56.4 56.0 55.0 54.3 53.6 50.2 49.9 50.8 55.3 52.4 53.9 -2.4 -2.5 7 2 633
IE 40.9 39.8 39.2 38.0 37.0 36.3 37.0 35.2 33.7 34.4 33.8 32.5 34.2 38.0 41.6 41.4 0.5 5.1 20 18 196
(3)
EL 36.1 37.0 37.4 37.1 36.6 35.9 36.7 38.9 40.1 40.3 40.5 39.2 39.5 40.0 40.1 39.9 3.8 4.0 23 28 112
ES 50.4 51.0 48.9 47.8 46.3 45.8 47.5 47.4 46.7 45.6 44.4 43.9 45.1 50.5 53.7 52.2 1.9 6.4 11 175 397
FR 53.2 52.2 51.9 51.7 51.6 52.0 52.2 52.7 53.4 52.9 52.8 52.1 52.0 52.7 55.4 54.3 1.1 2.3 5 446 383
IT 45.5 47.5 47.6 48.9 47.9 47.5 48.7 49.5 49.1 49.6 50.5 48.6 48.6 50.4 51.1 51.6 6.1 4.1 14 339 599
CY 37.0 36.0 38.0 36.8 35.1 31.9 32.6 32.5 33.4 32.3 32.4 31.0 27.0 28.8 34.8 35.5 -1.5 3.5 25 2 196
LV 52.0 51.6 49.7 48.5 50.7 51.7 51.1 51.7 51.3 51.1 48.4 48.2 48.0 49.7 52.0 52.5 0.5 0.8 9 2 580
LT 46.8 48.9 48.6 50.2 52.6 54.1 53.9 52.4 51.9 52.0 50.7 49.8 49.0 49.3 51.3 49.5 2.7 -4.7 15 3 687
LU 41.2 40.8 39.5 38.2 38.8 38.5 39.7 38.5 39.5 40.2 40.3 40.6 41.1 42.6 43.7 43.3 2.1 4.8 18 6 471
HU 49.8 49.5 51.4 50.5 48.8 48.7 49.8 50.3 48.8 47.8 48.9 49.1 49.7 51.4 49.8 48.3 -1.4 -0.4 16 17 703
MT 36.1 36.8 37.0 37.3 36.6 37.3 37.7 36.2 35.6 34.4 32.7 32.9 29.9 30.4 31.0 32.2 -3.9 -5.1 27 660
NL 54.8 52.1 50.7 50.7 51.3 51.9 48.3 49.7 51.2 50.6 49.7 51.3 51.1 52.7 55.4 55.0 0.2 3.1 4 125 360
AT 57.2 55.6 55.7 55.3 56.0 55.6 53.8 55.2 55.9 55.3 55.4 55.9 55.3 55.8 56.7 56.8 -0.4 1.2 1 68 238
PL 45.9 46.1 46.4 47.6 45.0 43.7 44.8 41.1 41.1 39.7 39.0 39.7 37.3 38.1 38.6 36.3 -9.6 -7.4 24 40 898
PT 38.0 37.0 36.8 36.2 36.0 37.0 38.2 37.7 38.0 38.3 38.0 37.9 38.0 38.4 42.1 40.9 2.9 4.0 21 22 279
RO 43.0 43.8 38.6 41.7 41.8 43.8 44.9 43.9 40.1 39.4 39.6 40.6 40.8 41.2 43.8 41.5 -1.6 -2.4 19 13 777
SI 55.9 54.0 54.7 53.6 52.2 54.2 55.4 54.3 54.1 54.1 52.9 52.3 50.2 51.2 52.0 51.8 -4.1 -2.4 12 6 965
SK 38.2 41.9 44.4 44.5 43.8 44.1 45.5 45.3 43.8 40.4 39.1 38.2 38.4 41.2 42.1 43.4 5.2 -0.7 17 8 021
FI 55.2 55.3 52.0 51.3 50.6 49.3 52.2 52.2 52.2 51.6 52.1 51.7 51.1 52.7 55.1 53.4 -1.8 4.1 8 40 564
SE 62.1 62.5 61.8 62.5 61.4 59.7 62.3 62.5 62.5 61.5 59.5 58.7 57.6 59.7 58.7 56.4 -5.7 -3.3 2 89 605
UK 39.8 38.1 36.8 37.8 38.2 39.0 39.5 39.2 39.2 39.5 39.8 39.2 40.0 38.7 41.7 40.2 0.4 1.2 22 243 651
NO 43.9 42.9 43.6 47.4 46.0 40.4 41.3 43.2 43.8 41.3 38.3 36.8 38.7 38.5 42.9 41.5 -2.4 1.1 56 127
IS : : : : : : : : : : : : : : : : : : :

EU-27 averages 2 405 138

weighted 52.6 51.9 51.1 50.9 50.2 50.1 50.8 51.0 51.1 50.4 49.9 48.9 48.6 50.0 52.1 51.2 -1.4 1.1
arithmetic 48.1 48.0 47.6 47.5 47.3 47.3 47.8 47.6 47.4 46.6 45.9 45.4 45.0 46.4 48.0 47.3 -0.8 0.0

EA-17 averages 1 905 570

weighted 54.1 53.4 53.0 52.8 52.0 52.0 52.7 53.1 53.1 52.4 51.9 50.8 50.3 52.1 53.9 53.4 -0.7 1.4
arithmetic 47.8 47.5 47.2 46.8 46.4 46.2 46.8 46.8 46.8 46.3 45.6 45.1 44.6 46.5 48.2 48.0 0.2 1.8

EU-25 averages
weighted 52.7 51.9 51.1 50.9 50.2 50.1 50.8 51.1 51.2 50.5 49.9 49.0 48.7 50.1 52.2 51.3 -1.4 1.2
arithmetic 48.5 48.4 48.2 48.0 47.6 47.6 48.2 48.0 47.9 47.2 46.5 46.1 45.7 47.3 48.7 48.1 -0.4 0.6
(1) In percentage points
(2) In millions of euro
(3) Data for Greece is provisional for years 2003-2010
See explanatory notes in Annex B
Source: Eurostat (online data code gov_a_tax_ag)
Date of extraction: 13/01/2012

Taxation trends in the European Union 225