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Taxation of Labour Income in European Union Member States in 1995-2014

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  • Nelly Popova

Abstract

Òhe present paper dwells upon the reforms in taxation of working income in the European Union Member States. The first part considers the main types of tax reliefs towards personal income as well as the indicators for effective tax burden. In the second part the main theoretical views of optimal taxation of income are presented. The next two parts examine the reforms carried out over the last two decades in EU Member States with a focus on the measures aimed at increase of labour supply. The “old” Member States of EU-15 are considered separately from the new Member States from Central and Eastern Europe and the specificities of the personal income taxation in both groups are analyzed.

Suggested Citation

  • Nelly Popova, 2015. "Taxation of Labour Income in European Union Member States in 1995-2014," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 52-84.
    • Handle: RePEc:bas:econst:y:2015:i:2:p:52-84
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    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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