Tables

Annex A

Table 48: Taxes on Labour as % of Total Taxation - Employed

(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 50.9 49.8 49.6 49.2 49.1 49.2 50.1 50.2 50.2 49.5 48.9 47.9 48.4 49.1 50.7 49.8 -1.1 0.6 7 77 463
BG 41.9 40.6 41.9 40.5 43.6 44.1 40.3 41.7 40.8 38.3 36.9 32.6 31.0 30.0 33.5 32.6 -9.3 -11.5 26 3 216
CZ 47.2 48.8 49.4 49.9 48.0 49.1 48.7 49.4 49.0 47.8 48.3 48.4 48.0 48.8 46.9 48.1 1.0 -0.9 12 24 308
DK 43.3 43.2 43.8 42.7 43.6 44.0 45.6 44.3 43.5 41.3 39.3 40.1 41.4 43.2 43.3 41.0 -2.4 -3.0 18 45 926
DE 53.5 52.0 52.4 51.9 50.7 51.5 53.4 53.3 52.9 51.6 50.1 48.8 47.3 48.6 49.9 50.0 -3.5 -1.5 5 471 981
EE 55.6 54.8 53.0 54.4 55.9 55.2 55.0 53.8 53.2 52.0 48.8 48.6 49.7 53.8 50.7 52.1 -3.5 -3.0 2 2 548
IE 40.5 39.3 38.7 37.6 36.7 36.0 36.7 35.0 33.4 34.2 33.6 32.3 34.0 37.8 41.4 41.2 0.7 5.2 17 18 097
(3)
EL 33.7 34.6 34.8 34.3 33.7 33.2 34.0 36.2 37.7 37.6 37.5 36.0 36.4 36.8 36.4 36.5 2.7 3.3 23 25 678
ES 47.2 48.0 46.1 45.2 44.0 44.3 45.9 45.7 45.2 44.0 42.8 42.3 43.4 48.6 51.3 49.8 2.6 5.5 6 167 320
FR 51.1 50.1 49.9 50.2 50.0 50.3 50.6 51.2 51.8 51.2 51.1 50.6 50.5 51.3 53.8 52.8 1.7 2.4 1 433 810
IT 40.8 43.0 42.9 43.9 43.1 42.8 43.5 44.4 44.0 44.3 45.1 43.3 43.5 45.0 45.2 45.5 4.7 2.8 15 299 626
CY 36.0 35.1 37.1 35.9 34.2 31.2 31.8 32.2 33.1 32.1 32.1 30.7 26.8 28.6 34.6 35.2 -0.8 4.0 25 2 181
LV 52.0 51.6 49.7 48.5 50.4 51.4 50.8 51.4 51.0 50.8 48.0 47.9 47.9 49.3 51.0 51.0 -1.0 -0.5 3 2 504
LT 46.7 48.8 48.5 50.1 52.5 54.0 53.5 51.9 51.3 51.4 50.1 49.1 48.2 48.2 50.2 48.5 1.9 -5.4 11 3 617
LU 37.1 37.0 35.7 35.0 35.5 35.2 36.8 35.7 36.3 36.5 36.8 37.2 37.6 39.0 40.0 39.7 2.6 4.5 20 5 937
HU 47.7 47.8 49.9 48.8 47.0 46.8 48.0 49.5 48.0 46.9 47.9 48.2 47.7 49.0 47.4 46.0 -1.7 -0.8 14 16 869
MT 33.6 34.5 34.6 34.7 33.8 34.4 34.7 33.3 32.6 31.5 29.8 29.8 27.2 27.8 28.1 29.1 -4.5 -5.3 27 596
NL 44.2 42.5 41.6 43.2 43.8 44.5 41.7 43.0 44.2 43.6 42.7 44.2 45.2 46.6 49.0 48.7 4.4 4.2 10 110 976
AT 52.4 50.7 50.6 50.0 50.5 50.2 48.3 49.4 49.9 49.4 49.8 50.1 49.6 50.0 50.8 50.8 -1.6 0.6 4 61 101
PL 39.5 39.9 41.1 42.2 42.6 41.4 42.3 38.8 38.8 37.6 36.9 37.2 35.0 35.7 36.1 35.4 -4.1 -6.0 24 39 870
PT 36.5 35.4 35.3 34.8 34.5 35.3 36.4 35.8 35.9 36.1 35.7 35.5 35.3 35.8 39.0 38.0 1.5 2.7 22 20 669
RO 42.9 43.7 38.6 41.7 41.8 43.8 44.9 43.9 40.0 39.3 39.5 40.4 40.6 41.0 43.2 40.7 -2.2 -3.0 19 13 539
SI 54.8 52.7 53.2 52.0 51.0 53.2 53.4 52.4 52.1 51.9 51.2 50.6 48.6 49.6 49.8 49.5 -5.3 -3.8 8 6 652
SK 38.1 41.3 44.1 44.0 43.1 43.4 44.5 44.1 42.6 40.4 39.1 38.2 38.4 41.2 42.1 43.4 5.3 -0.1 16 8 021
FI 47.9 48.1 45.6 45.6 45.3 44.0 47.0 46.7 46.7 46.0 46.4 46.2 45.7 47.4 49.2 47.8 -0.2 3.7 13 36 287
SE 52.6 53.8 53.5 54.5 53.5 52.2 54.4 54.1 53.1 52.0 50.8 49.8 49.5 51.6 50.3 48.8 -3.8 -3.4 9 77 552
UK 39.4 37.6 36.4 37.3 37.8 38.5 39.0 38.6 38.7 39.0 39.4 38.7 39.5 38.2 41.1 39.7 0.3 1.2 21 240 374
NO 41.0 40.0 40.7 44.1 42.7 37.5 38.4 40.3 40.8 38.5 35.7 34.3 36.0 36.0 39.9 38.5 -2.5 1.0 52 101
IS : : : : : : : : : : : : : : : : : : :

EU-27 averages 2 216 718

weighted 47.8 47.0 46.4 46.5 46.0 46.1 46.8 47.0 46.9 46.3 45.7 44.9 44.8 46.1 47.8 47.2 -0.6 1.0
arithmetic 44.7 44.6 44.4 44.4 44.3 44.4 44.9 44.7 44.3 43.6 42.9 42.4 42.1 43.4 44.6 44.1 -0.6 -0.3

EA-17 averages 1 748 943

weighted 49.1 48.3 48.0 48.0 47.4 47.6 48.3 48.6 48.5 47.8 47.3 46.3 46.1 47.8 49.4 49.0 -0.1 1.4
arithmetic 44.4 44.1 43.8 43.6 43.2 43.2 43.8 43.7 43.6 43.0 42.4 41.9 41.6 43.4 44.8 44.7 0.3 1.5

EU-25 averages
weighted 47.8 47.1 46.4 46.5 46.0 46.1 46.9 47.0 47.0 46.3 45.8 45.0 44.9 46.2 47.9 47.2 -0.6 1.1
arithmetic 44.9 44.8 44.7 44.6 44.4 44.5 45.1 44.8 44.6 43.9 43.3 42.9 42.6 44.0 45.1 44.7 -0.2 0.3
(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 227