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Author: Union européenne. Commission européenne
Publisher:
ISBN: 9789279212093
Category : Taxation
Languages : en
Pages : 0
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Book Description
This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, Iceland and Norway. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms. This publication stands out for offering a breakdown of tax revenues by type of tax base (i.e. according to whether they are raised on consumption, labour or capital). This classification is based on disaggregated tax data and on a breakdown of the revenue from the personal income tax. In addition, the report contains indicators of the average effective tax burden on consumption, labour and capital. Country chapters give an overview of the tax system in each of the 29 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2010 period and are presented both as a percentage of GDP and as a percentage of total taxation.
Author: Union européenne. Commission européenne
Publisher:
ISBN: 9789279212093
Category : Taxation
Languages : en
Pages : 0
Get Book Here
Book Description
This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, Iceland and Norway. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis. The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms. This publication stands out for offering a breakdown of tax revenues by type of tax base (i.e. according to whether they are raised on consumption, labour or capital). This classification is based on disaggregated tax data and on a breakdown of the revenue from the personal income tax. In addition, the report contains indicators of the average effective tax burden on consumption, labour and capital. Country chapters give an overview of the tax system in each of the 29 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2010 period and are presented both as a percentage of GDP and as a percentage of total taxation.
Author:
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 316
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Book Description
The 2014 edition of Taxation Trends in the European Union is the eighth issue of the report in its current form. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. Taxation is at the heart of citizens' relationship with the State. It is not only government experts and academics, but also many citizens that ask the European Commission questions about tax levels in the EU and on how Member States compare with each other; this report, published annually, is one way of answering them. Much work has gone into making sure that the data it contains are accurate and comparable across countries. The methodology to ensure this was developed jointly by statisticians from Eurostat and economists from the Directorate-General for Taxation and the Customs Union, who have drafted the report. In addition, experts from national Statistical Offices and from the Ministries of Finance of all countries covered have actively contributed by supplying data and comments; we would like to express our thanks for their valuable suggestions and help. The report provides data and analysis for the European Semester, as the proper functioning of tax systems is a key prerequisite for economic growth. The data on the tax burden in the various Member States can thus be used as an input for the formulation of the Country-Specific Recommendations on tax reforms that are announced at the end of the European Semester. In addition to the analysis of Europe-wide trends in Part I, the report also includes a Part II with Country Chapters, covering each EU Member State plus Iceland and Norway. The Country Chapters contain a discussion of tax revenue trends, as well as a description of the main characteristics of each country's tax system. -- EU Bookshop.
Author: EUROSTAT.
Publisher: European Communities
ISBN: 9789279288524
Category : Business & Economics
Languages : en
Pages : 311
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Book Description
Author: European Commission. Directorate-General for Taxation and Customs Union
Publisher:
ISBN: 9789276006596
Category : Taxation
Languages : en
Pages : 299
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Book Description
Author: Terrence R. Guay
Publisher: Cambridge University Press
ISBN: 0521872472
Category : Business & Economics
Languages : en
Pages : 367
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Book Description
The only comprehensive textbook on Europe's business environment, examining the region's economics and policies in social, political and historical contexts.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651
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Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Author: Pierre Pestieau
Publisher: Oxford University Press
ISBN: 0192549057
Category : Business & Economics
Languages : en
Pages : 236
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Book Description
Although in Europe there continues to be a large degree of consensus that it is the responsibility of government to ensure that nobody who is poor, sick, disabled, unemployed, or old is left deprived, there are mounting calls to roll back spending on the welfare state. It is argued that it fails to achieve its main objectives, that it is responsible for a decline in economic performance, and that it was conceived in a very different period and is therefore not adapted to modern realities. This second edition of The Welfare State in Europe: Economic and Social Perspectives provides an informed analysis of the key criticisms of the welfare state and examines the prospects of this system in an increasingly integrated world. It answers important questions regarding the current social situation of European countries, the performance of the welfare states, and the reforms that should be undertaken. It calls for fundamental changes in social policies in order to address the rising inequality that hampers social cohesion in Europe. Now focused on Europe in its entirety and including a new chapter on long term care, this new edition of an integral text on the welfare state places increased focus on social divisions and the populist vote to provide a balanced and up-to-date analysis of the performance of current systems.
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]
ISBN:
Category : Business & Economics
Languages : en
Pages : 212
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Book Description
Survey of taxes on immovable property. Reviews the major policy issues raised in the taxation of land and buildings and compares the main provision of property tax systems in 15 OECD Member countries.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82
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Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author:
Publisher:
ISBN: 9789279515781
Category :
Languages : en
Pages : 150
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Book Description
Overview of trends in taxation revenues, tax structures and reforms over recent years. The report is structured in separate country chapters covering the 28 EU Member States, Iceland and Norway. For each country, statistics are provided on total tax revenues as a percentage of GDP and their main components for the years 2004 to 2013. These are supplemented by factual tables presenting the latest tax reforms in each country and the main features of the national tax systems for personal and corporate taxes, VAT, social contributions and wealth and transaction taxes. The statistics in this edition are based on the new European System of National and Regional Accounts (ESA 2010). At the end of the report are reference tables containing series on statutory tax rates: for corporate income, personal income and VAT, as well as tables of effective tax rates and tax wedges.
