Structures of the taxation systems in the European Union : 1970-1996

목차 (Table of Contents)

• CONTENTS
• Ⅰ. Introduction = 5
• Ⅱ. Summary : Trends in Taxtion 1970 to 1996 = 6
• 1. Total Taxation = 6
• 2. Indirect Taxes, Direct Taxes and Social Contributions = 6
• 2.1 Indirect Taxes = 6
• 2.2 Direct Taxes =
• 2.3 Social Contributions = 7
• 3. The Structure of Taxtion according to Economic Functions = 7
• 3.1 Consumption = 7
• 3.2 Employed Labour = 8
• 3.3 Self-Employed and Non-Employed Labour = 8
• 3.4 Pther Factors of Production = 8
• 3.5 Energy and Environment = 8
• 4. The Structure of Taxtion according to levels of Government = 9
• 5. Suumary and recent developments = 10
• Ⅲ. Methodological Note = 10
• 1. Data Sources = 11
• 2. The Tables = 11
• 3. Taxems according to economic functions ("economic classification") = 111
• 4. Measuring and comparing the tax burden = 13
• 5. Key to the Classification of Taxes = 13
• Ⅳ. Per - Country Tables and Descriptions = 25
• Belgium = 26
• Denmark = 28
• Germany = 30
• Greece = 32
• Spain = 34
• France = 36
• Ireland = 38
• Italy = 40
• Luxembourg = 42
• Netherlands = 44
• Austria =46
• Portugal = 48
• Finland = 50
• Sweden = 52
• United Kingdom = 54
• Ⅴ. Cross - Country Tables =57
• A : Direct Taxes, Indirect Taxes and Social Contributions = 58
• A0 : Total Taxation as % of GDP = 58
• A1 : Indrect Taxes, Direct Taxes and Social Contributions as % of GDP (European Averages) = 59
• A2 : Indrect Taxes, Direct Taxes and Social Contributions as % of Total Taxation (European Averages) = 60
• A3 : Indirect Taxes as % of GDP (European Averages) = 61
• A4 : Indirect Taxes as % of Total Taxtion (European Averages) = 62
• A5 : Indirect Taxes as % of GDP = 63
• A6 : Indirect Taxes as % of Total Taxation = 64
• A7 : VAT on products as % GDP = 65
• A8 : Vat on products as % of Total Taxation = 66
• A9 : Excise Duties as % of GDP = 67
• A10 : Excise Duties as % of Total Taxation = 68
• A11 : Direct Taxes as % of GDP (European Averages) = 69
• A12 : Direct Taxes as % of Total Taxation (European Averages) = 70
• A13 : Direct Taxes as % of GDP = 71
• A14 : Direct Taxes as % of Total Taxation = 72
• A15 : Taxes on Personal income as % of GDP = 73
• A16 : Taxes on Personal Income as % of Total Taxaion = 74
• A17 : Taxes on Corporate Income as % of GDP = 75
• A18 : Taxes on Corporate Income as % of Total Taxaion = 76
• A19 : Social Contributions as % of GDP (European Averages) = 77
• A20 : Social Contributions as % of Total Taxaion (European Averages) = 78
• A21 : Social Contributions as % of GDP = 79
• A22 : Social Contributions as % of Total Taxaion = 80
• A23 : Employers' Social Contributions as % of GDP = 81
• A24 : Employers' Social Contributions as % of Total Taxaion = 82
• A25 : Employers' Social Contributions as % of GDP = 83
• A26 : Employers' Social Contributions as % of Total Taxaion = 84
• A27 : Social Contributions by Self - and Non - Employed as % of GDP = 85
• A28 : Social Contributions by Self - and Non - Employed as % of Total Taxaion = 86
• B : Taxation according to receiving Government level = 87
• B1 : Receipts of Central and Local Governments, Social Security Funds and EC Institutions as % of GDP (European Averages) = 87
• B2 : Receipts of Central and Local Governments, Social Security Funds and EC Institutions as % of Total Taxaion (European Averages) = 88
• B3 : Receipts of Central and Local Governments as % of GDP = 89
• B4 : Receipts of Central and Local Governments as % of Total Taxaion = 90
• B5 : Receipts of Central and Local Governments as % of GDP = 91
• B6 : Receipts of Central and Local Governments as % of Total Taxaion = 92
• B7 : Receipts of Social Security Funds as % of GDP = 93
• B8 : Receipts of Security Funds as % of Total Taxaion = 94
• B9 : Receipts of the EC Institutions as % of GDP = 95
• B10 : Receipts of the EC Institutions as % of Total Taxaion = 96
• C : Taxation according to Economic Function = 97
• C1 : Taxes according to Function as % of GDP (European Averages) = 97
• C2 : Taxes according to Function as % of Total Taxaion (European Averages) = 98
• C3 : Taxes on Consumption as % of GDP = 99
• C4 : Taxes on Consumption as % of Total Taxaion = 100
• C5 : Taxes on Employed Labour as % of GDP = 101
• C6 : Taxes on Employed Labour as % of Total Taxaion = 102
• C7 : Taxes on Self - and Non - Employed Labour as % of GDP = 103
• C8 : Taxes on Self - and Non - Employed Labour as % of Total Taxaion = 104
• C9 : Taxes on Other Facors of Production as % of GDP = 105
• C10 : Taxes on Other Facors of Production as % of Total Taxaion = 106
• C11 : Taxes on Energy as % of GDP = 107
• C12 : Taxes on Energy as % of Total Taxaion = 108
• C13 : Environmental Taxes as % of GDP = 109
• C14 : Environmental Taxes as % of Total Taxaion = 110
• D : Implicit Tax Rates = 111
• D1 : European Implicit Tax Rates = 111
• D2 : Implicit Tax Rates on Consumption = 112
• D3 : Implicit Tax Rates on Employed Labour = 113
• D4 : Implicit Tax Rates on Other Factors of Production = 114
• E : Supplementary Tables = 115
• E1 : Gross Domestic Product = 115
• E2 : Exchange Rates = 116
• E3 : Weights used to calculate European Averages = 117