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.