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



Table 1 Structure and development of fiscal revenues in European Countries as % of GDP, 1970-1997.

1970                                               1997

D

E

F

IRL

IT

NL

UK

EU

D

E

F

IRL

IT

NL

UK

EU

Direct Taxes

10.9

7.1

7.3

9.4

5.3

12.9

17.4

8.9

10.1

11.9

11.3

14.7

16.5

13.4

15.6

13.7

Personal income

8.2

4.8

4.4

7.0

0.1

9.7

11.1

5.5

7.8

8.3

8.1

10.4

9.6

6.8

9.3

9.3

Corporation income

1.7

1.2

2.1

1.5

2.4

3.0

2.9

2.2

1.9

2.1

2.2

3.7

4.3

4.6

4.3

3.0

Indirect taxes

13.2

6.6

15.0

19.4

10.5

10.9

14.2

13.0

12.7

10.9

15.8

14.8

12.7

13.5

14.6

13.9

VAT

5.9

0.0

8.9

0.0

0.0

5.4

0.0

5.1

6.6

5.8

7.9

7.3

5.7

7.0

7.1

7.0

Excise duties

3.4

1.5

2.9

10.2

4.9

3.0

6.6

3.5

2.9

3.0

3.0

5.1

4.0

3.4

4.0

3.5

TOTAL TAXES

24.1

13.7

22.3

28.8

15.8

23.8

31.6

21.9

22.8

22.8

27.1

29.5

29.2

26.9

30.2

27.6

Social contributions

11.6

11.8

12.7

2.8

11.7

13.5

5.6

11.7

19.0

12.8

19.2

4.5

14.9

18.9

7.0

15.0

Employers

5.4

9.3

9.3

1.4

7.9

6.1

2.8

7.2

8.2

8.9

12.2

2.8

10.3

3.6

3.7

8.2

Employees

4.9

1.9

2.4

1.3

1.7

5.7

2.6

3.5

7.2

2.24

5.6

1.5

2.9

11.9

3.1

5.0

Self employed

1.4

0.7

1.0

0.0

0.4

16.5

0.2

1.0

3.6

1.7

1.6

0.2

1.7

3.7

0.2

1.9

TOTAL REVENUES

35.7

25.6

35.1

34.7

27.5

36.0

36.9

33.5

41.8

35.5

46.6

34.0

44.1

45.8

37.2

42.1

Administrative level

Central government

95.9

94.9

96.5

96.0

97.8

99.4

95.5

96.4

94.7

89.3

4.6

95.2

94.4

96.5

98.2

95.8

Local governments____________

_________4.1

5.1

3.5

4.0

2.2

0.6

4.5

3.6

5.3

10.7

5.4

4.8

5.6

3.5

1.8

4.2

Source: Eurostat (2000).

Notes: Minor items are omitted. EU 9 up to 1979, EU 15 thereafter. Local revenues do not include sharing to national taxes. Data stop at 1997 to be consistent with those of Table
.        2, not available for subsequent years.



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