Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms



Table 2 Descriptive statistics of fiscal systems in selected European Countries 1970-1997

PER CENT OF GDP

ECONOMIC FUNCTIONS

IMPLICIT RATES

1970

1970

1970

TOTAL

DIRECT INDIRECT

CONTRIB.

LABOR

CAPITAL

CONSUM..

TOTAL LABOR

CAPITAL

CONSUM.

Max. Value

36.9

17.4

19.4

13.5

18.9

11.8

16.0

37.2

34.2

55.4

21.1

Min. Value

25.6

5.3

6.6

2.8

8.4

4.7

5.3

25.6

16.1

16.6

7.3

Mean

33.3

10.0

12.8

10.0

13.9

6.3

10.7

32.6

26.6

29.2

16.1

St. Dev.

4.7

4.0

4.1

4.1

3.6

2.5

3.2

5.1

6.2

13.4

4.6

(Max-Min)/Mean %

33.9

121.0

100.0

107.0

75.4

112.4

100.3

35.5

68.0

132.9

85.9

SD/ Mean %

14.1

40.0

32.0

41.0

26.0

39.5

30.4

15.6

23.1

45.8

28.4

1997

1997

1997

TOTAL

DIRECT INDIRECT

CONTRIB.

LABOR

CAPITAL

CONSUM.

TOTAL LABOR

CAPITAL

CONSUM.

Max. Value

46.6

16.5

15.8

19.0

23.9

10.0

12.9

46.4

50.7

42.1

23.7

Min. Value

34.0

10.1

10.9

4.5

12.9

4.0

9.8

34.0

26.5

20.5

15.7

Mean

40.6

13.4

13.6

13.8

19.4

7.9

11.3

40.7

39.7

30.7

18.8

St. Dev.

5.3

2.4

1.6

6.0

4.6

2.0

1.1

5.1

9.3

7.4

3.5

(Max-Min)/Mean %

31.0

47.8

36.0

105.1

56.6

75.9

27.4

30.5

61.0

70.3

42.6

SD/ Mean %_______

_____________13.1

17.9

11.8

43.5

23.5

25.9

9.9

12.5

30.2

18.6

18.6

Sources: Data and our computations from Eurostat, 2000. Countries as in Table 1.



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