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.



More intriguing information

1. Unemployment in an Interdependent World
2. SOME ISSUES CONCERNING SPECIFICATION AND INTERPRETATION OF OUTDOOR RECREATION DEMAND MODELS
3. A COMPARATIVE STUDY OF ALTERNATIVE ECONOMETRIC PACKAGES: AN APPLICATION TO ITALIAN DEPOSIT INTEREST RATES
4. Integrating the Structural Auction Approach and Traditional Measures of Market Power
5. Migration and employment status during the turbulent nineties in Sweden
6. Sustainability of economic development and governance patterns in water management - an overview on the reorganisation of public utilities in Campania, Italy, under EU Framework Directive in the field of water policy (2000/60/CE)
7. Modeling industrial location decisions in U.S. counties
8. ENVIRONMENTAL POLICY: THE LEGISLATIVE AND REGULATORY AGENDA
9. A novel selective 11b-hydroxysteroid dehydrogenase type 1 inhibitor prevents human adipogenesis
10. Estimated Open Economy New Keynesian Phillips Curves for the G7