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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 2004 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004

Total taxes 39.8 40.6 40.9 40.9 41.4 41.3 40.3 39.6 39.7 39.6 38.0 36.8 36.2 35.8 36.0 34.7 34.5 34.9 34.6

34.5

Indirect taxes

13.4

13.5

13.

6 14.1 14.4 14.2 13.8

13.7 13.7 13.8 14.6 14.

5 13.9 13.7 14.0 13.5

13.0 13.2 13.3

13.7

Of which

VAT

6.7 6.7 6.8 6.9 7.1 7.0 6.9 6.8 6.8 6.8 6.3 6.4 6.8 6.7 7.1 7.3 7.1 7.3 7.3

7.7

Excise duties 2.9 2.9 2.9 2.9 2.9 2.8 2.7 2.8 2.8 2.7 3.8 3.9 3.3 3.5 3.7 3.5 3.5 3.6 3.7

3.9

Other taxes on

products

1.7 1.7 1.8 1.8 1.9 1.9 1.8 1.8 1.8 1.9 3.2 2.9 2.5 2.2 1.9 1.4 1.1 1.2 1.2

1.3

Other taxes on production 2.1 2.2 2.2 2.5 2.5 2.4 2.4 2.4 2.3 2.4 1.3 1.3 1.3 1.3 1.3 1.3 1.3 1.1 1.0

1.2

Direct taxes

12.5

13.0

13.3

13.7 14.1 14.3 13.9 13.

3 13.1 13.1 10.7 9.8

9.9 9.6 8.2 8.0

7.8 8.2 8.0

7.8

Of which

Personal income

taxes

9.3 9.4 9.4 9.9 10.1 10.1 10.0 9.7 9.6 9.4 6.7 6.7 6.5 6.5 5.2 5.0 5.0 5.1 5.0

5.0

Corporate income

taxes

2.0 2.4 2.8 2.6 2.7 2.8 2.6 2.3 2.2 2.4 3.2 2.7 2.9 2.7 2.6 2.5 2.3 2.4 2.5

2.5

Other direct taxes 1.2 1.2 1.2 1.2 1.3 1.4 1.3 1.2 1.4 1.4 0.7 0.4 0.4 0.4 0.4 0.5 0.5 0.6 0.5

0.4

Social Security Contributions

14.0 14.2 14.0 13.1 13.1 12.9 12.7 12.7 12.9 12.8 12.8 12.6 12.6 12.6 13.9 13.2 13.9 13.8 13.5

13.2

Of which

Paid by employers 7.5 7.7 7.6 7.4 7.4 7.3 7.3 7.3 7.4 7.3 8.4 8.1 8.1 8.1 7.8 7.7 7.5 7.5 7.4

7.2

Paid by employees 4.8 4.7 4.6 4.2 4.2 4.1 4.1 4.0 4.1 4.0 4.1 4.2 4.2 4.2 5.6 4.7 5.1 4.9 4.7

4.6

Of self-employed 1.7 1.8 1.7 1.5 1.5 1.4 1.4 1.4 1.5 1.5 0.5 0.5 0.5 0.5 0.7 1.1 1.5 1.6 1.6

1.4

Implicit taxes

Consumption 19.9 19.8 20.0 20.1 20.4 20.1 19.6 19.6 19.6 19.6 23.0 22.2 21.1 20.9 21.3 20.4 19.5 20.4 20.9

21.7

Labour

36.9 37.4 37.4 37.5 37.2 37.1 36.7 36.3 36.6 36.5 38.4 37.7 37.5 37.3 39.0 36.9 36.9 37.0 36.9

38.9

Capital

26.0 28.0 29.2 29.9 32.8 33.1 31.5 30.2 30.1 n.a. 22.1 19.5 21.2 18.4 20.7 20.8 21.0 22.4 19.8

n.a.

Corporate income 17.8 20.2 22.3 21.2 23.7 23.8 24.5 21.9 20.8 n.a. 29.4 22.3 28.8 21.7 34.5 29.8 31.1 32.4 21.2

n.a.

Source:

European Commission (2006). GDP-weighted averages. Totals may be affected by rounding