Structures of the taxation systems in the European Union

European Commission Eurostat

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Economy and finance
Taxation

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• Publié par: EUROPEAN-COMMISSION-EUROSTAT
• Nombre de lectures: 14
• Langue: English
• Poids de l'ouvrage: 2 Mo

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STRUCTURES
OF THE TAXATION SYSTEMS
IN THE EUROPEAN UNION This statistical document is the result of a collaboration between Eurostat and DG XXI in the field of
structural analysis of taxation in the European Union. Tax data collected from the national statistical
institutes were processed by Eurostat. The analysis of the individual tax data was done by DG XXI.
This statistical document is a pilot version which should become, after further improvements, a regular
report. STRUCTURES
OF THE TAXATION SYSTEMS
IN THE EUROPEAN UNION
Theme
Economy and finance 2
Series
C Accounts and surveys
STATISTICAL DOCUMENT Cataloguing data can be found at the end of this publication
Luxembourg: Office for Official Publications of the European Communities, 1996
ISBN 92-827-6822-8
© ECSC-EC-EAEC, Brussels · Luxembourg, 1996
Reproduction is authorized, except for commercial purposes, provided the source is acknowledged
Printed in Spain
Printed on non-chlorine bleached paper I. INTRODUCTION 5
1. Methodological note
2. Per country analysis
3. Aggregate Trends in taxes and social contribuí ons 1980-1993
4. Measures taken by Member States to reduce non-wage labour costs
II. SUMMARY: VARIOUS TRENDS IN TAXATION 1980 TO 1993 6
1. Total Taxation 6
2. The structure of taxation
3. Taxation on labour versus taxation on consumption and on other factors of production
4. Taxation by receiving sector 7
5. Conclusions
III. METHODOLOGICAL NOTE 8
1. Introduction
2. Statistical tables A and B: Direct taxes, indirect taxes, and social contributions
3.l tables C: Tax revenues according to the economic functions 9
Taxation in percent of GDP
Implicit tax rate '.
A breakdown of taxes by economic function 10
Taxation of labour incomen on other factors of production (mainly capital) 1
Taxation of consumption I n of transfers
Energy and environment
Conclusions
4. Statistical tables D: Tax revenues by receiving administrative level
5. The Commentary 11
6. Aggregate tables2
7. General Statistical Issues
IV. PER-COUNTRY TABLES3
BELGIUM4
GERMANY .18
GREECE 20
SPAIN
FRANCE
IRELAND6
ITALY
LUXEMBOURG 3
THE NETHERLANDS2
AUSTRIA4
PORTUGAL
FINLAND
SWEDEN 4
UNITED KINGDOM
V. CROSS-COUNTRY TABLES
Al: Evolution of total taxation5
A2: Changes in totaln6 A3: Evolution for each category as % of GDP 47
A4: Changes for eachy as % of GDP8
A5: Structure in 1993 as % of GDP9
A6:e in 1993 as % of total taxation 50
Bl: Disaggregated structure in 1993 as % of GDP1
B2:de in 1993 as % of total taxation2
B3:d structure in 1993 as % of the category3
B4: Disaggregatede in 1980 as % of GDP4
B5:d structure in 1980 as % of total taxation5
B6:d structure in 1980 as % of the category6
B7: Changes 1993-1980 in the disaggregated structure of taxation as % of GDP 57
B8:s0 in thede ofn as % of total taxation8
B9: Changes 1993-1980 in thed structure of taxation as % of the category
Cl.l: Structure according to the economic function as % of GDP in 1993 6
C1.2:eg to thecn as % of GDP in 1980
CI.3: Structure according to the economic function as % of GDP Changes between 1993 and 1980 62
C2.1: Structureg to thec function as % of total taxation in 19933
C2.2:e according to the economicn as % of totaln in 19804
C2.3: Structureg to thec function as % of total taxation Changes between 1980 and 1992
C 3.1: Implicit tax rate for consumption 6
C 3.2:t tax rate for labour employed7
C 3.3: Implicit tax rate for labour, self-employed and capital8
Dl: Splitting by receiving administrative level as % of GDP9
D2: Splitting byg administrative level as % of total taxation 70
D3:g by receivinge level as % of GDP Changes between 1980 and 1993 71
D4: Splitting byge level as % of total taxation Changes between 1980 and 19932
V. MEASURES TAKEN BY MEMBER STATES TO REDUCE NON-WAGE LABOUR COSTS 73
1. Introduction 73
2. Fiscal measures taken by Member States to promote employment
3. Compensatory measures4
4. Conclusions
VI. MEASURES TAKEN BY MEMBER STATES TO REDUCE NON-LABOUR COSTS -
SUMMARY TABLE 75 chosen: consumption, labour, other than labour
factors of production and transfers. I. INTRODUCTION
Environmental and energy taxation are
accounted for below the line of the total. The tax This document aims to elaborate on Eurostat
burden has been calculated both as a percentage statistics in order to provide a picture of statutory
of GDP and as an implicit tax rate. The results contributions and charges in the 15 Member States
in terms of implicit tax rates are also shown in a of the European Union over the period 1980 to
graph. 1993. It is divided into four parts:
• Table D shows the breakdown of taxation • a methodological note
according to the receiving administrative level.
• a two-page analysis for each country with
3. Aggregate Trends in taxes and social figures and comments
contributions 1980-1993
• aggregate tables for the 15 countries of the EU
This chapter presents the results of the same allowing comparisons betweens
analysis in the form of aggregate tables. Particular
• a synoptic table on the fiscal measures to fight
emphasis has been put in showing the trends and
unemployment implemented by Member States
the evolution of the tax burden.
since 1993.
The tables in this section are structured in a similar
The focus of this work is to interpret fiscal trends in
manner as those of the per country part in four
order to give the flavour of the evolution of
groups:
taxation in Europe at different levels of
• Tables Al to A6 show the general trend of disaggregation.
taxation in Europe. Numbers for total taxation
1. Methodological note
are given and are broken down into direct
taxation, indirect taxation and social security The methodological note helps to appreciate the
contributions. robustness of the most relevant results which have
been derived from this exercise.
• Tables Bl to B9 give a breakdown of indirect
taxes into VAT, excise duties and othert 2. Per country analysis
taxes, of direct taxes into personal income taxes,
Part 2 presents, for all Member States, an analysis
corporate income taxes and non-imputable
of the main trends in national systems of taxes and
direct taxes. Furthermore, social security
social charges in the period 1980-1993.
contributions are broken down into employers'
and employees' social contributions and into Four different types of information are given.
social contributions of self-employed persons.
• Table A: a standard splitting of taxation
according to the three basic categories of direct • Tables Cl.l to C3.3 give implicit tax rates (cf.
taxes, indirect taxes and social security Methodological Note) "levied" on consumption,
contributions on the income from labour and on other factors
of production.
• Table Β gives a splitting within each of the three
above mentioned categories aiming to show the • In Tables Dl to D4 tax receipts are broken down
by receiving (sub) sector: relative importance of the levies within each
category.
Central government
• Table C gives an account of the tax burden Localt
following an economic splitting rather than an Social security system
administrative one as in Table A and B. Four Institutions of the European communities.
categories (the ones relevant for the analysis
4. Measures taken by Member States to reduce
coming from the White Paper on Growth,
non-wage labour costs
Competitiveness and Employment1) have be«·:!
This part gives an account of the fiscal measures
taken by Member States in order to reduce non-
wage labour costs and of the compensatory
1 Growth, Competitiveness, Employment - The
measures chosen.
challenges and ways forward into the 21st century -
White Paper, Luxembourg 1993 A majority of Member States have introduced cuts of "other taxes" (which is a residual category) has
(or introduction/extension of exemptions) in fallen. Within direct taxation, taxation of personal
income has absorbed many minor non-imputable employers' and/or employees' social security
contributions as incentives to employers to recruit. levies. Within social security contributions part of
Most of these measures have been targeted at the burden has been moved away from employers
towards employees and the self employed. particular groups, such as low-skilled workers,
young people, or the long-term unemployed.
3. Taxation on labour versus taxation on
consumption and on other factors of production
The principal feature of the measures is their
variety; each Member State tends to mix the Some 56% of total taxation is collected in 1993
compensatory measures depending on the existing through labour taxation, some 26% from taxation of
structure of taxation in the respective country, and consumption and only 17% from the other than
labour factors of production (Table C2.1). because one single measure is not enough to
compensate for the loss in revenue.
The overall change in the tax burden on different
factors of production and on consumption