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3.3. The Efficiency-Equity trade-off Our examination of effective taxation points out a high but progressive taxation of labour. ...
The recent tax reform was aimed to be neutral from a distributional point of view, according to the simulations performed prior ...
4. Summary and conclusions: what does the methodology tell us about the quality of tax revenue in Belgium? Belgium has a high ta ...
KING and FULLERTON (1984), The taxation of income from capital, N.B.E.R and University of Chicago press. PFÄLHER W. (1990), Redi ...
TAX REVENUES IN THE EUROPEAN UNION: DEVELOPMENTS AND ECONOMIC ISSUES European Commission Paper completed: March 2007 1. Introduc ...
It naturally follows that the level – and to some extent the structure – of taxation is closely linked to the level of public ex ...
2. Structure of taxation in the European Union. 2.1. Total tax burden: turning the tide? Between the early 1970s and the late 19 ...
Figure 2 - Total taxes (including SSC) in percentage of GDP in 1995 and 2005 0 10 20 30 40 50 60 SEDKBEFRFI ATITSI EU-27 DEHULUN ...
taxes, indirect taxes remain the main source of tax revenues in the European Union, followed by direct taxes at 13% of GDP (or 3 ...
Figure 4 - Share of indirect taxes in total taxation (2005) 0 5 10 15 20 25 30 35 40 45 50 55 60 65 BGCYROMTSKIELVEEPTHUPLSILTEL ...
2.3. Taxing labour, capital or consumption. Tax revenues from labour, capital and consumption in percentage of GDP have not show ...
Figure 7a - Taxes on capital in % GDP Averages 1995-2004 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 LUIT UKBEELFRNLCYES EU-25 PTMTIE FI ...
where the levels in percentage of GDP are almost half of the ones in the EU-15^14. This difference has fuelled discussions about ...
erosion of tax collection. The large differences in statutory tax rates might also reflect a stronger choice towards lower rates ...
Table 2 - Taxes in percentage of GD P in the EU-15 and in the NMS-10. EU-15 NMS-10 1995 1996 1997 1998 1999 2000 2001 2002 2003 ...
3. Recent trends in tax reforms. Over the last years, Member States have carried out important reforms of their tax systems. The ...
Source: European Commission (2006). EU-25 is GDP-weighted. Portugal: 1995-2003. Slovak republic: 1995-2003 for personal income t ...
Table 3 - Total tax wedge on labour. Single person without children at average wage (100% AW) 2000 2005 Difference Part PIT (200 ...
immobile factors incomes by more than the amount of the tax collected from the mobile factor and it would therefore be better to ...
Finally, a widely-discussed alternative would be to shift the tax burden from labour to consumption. The choice between taxing c ...
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