Memo: Taxation in the EU from 1995 to 2003 – Frequently Asked Questions

The European Commission on 21 October 2005 published a report entitled 'Structures of the taxation systems in the European Union'. This report provides an in-depth analysis of the main trends in tax policy in EU Member States, with coverage not only of traditional income and consumption taxes but also of newer instruments such as environmental taxes. It contains both country-by-country information and an analysis of EU-wide trends since 1995. The methodology utilised is the same across countries, supplying a precise snapshot of how each Member State's Tax System compares with the others. The survey contains data for all 25 Member States plus Norway, which is a member of the European Economic Area. The publication compares EU Member States' overall tax burdens (i.e. tax to GDP ratios), implicit tax rates ('ITRs') (i.e. effective average tax burden calculated by dividing tax base by the tax revenues) and statutory personal income tax and corporate tax rates.

European Commission: DG Tax and Customs Union: General information: Economic analysis of Taxation: The Structures of the Taxation systems in the EU http://ec.europa.eu/comm/taxation_customs/taxation/gen_info/economic_analysis/tax_structures/index_en.htm

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