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Trends in tax systems in the EU

Author

Listed:
  • B. Eugène

    (National Bank of Belgium, Research Department)

  • P. Bisciari

    (National Bank of Belgium, Research Department)

  • M. Nautet

    (National Bank of Belgium, Research Department)

  • P. Stinglhamber

    (National Bank of Belgium, Research Department)

  • L. Van Meensel

    (National Bank of Belgium, Research Department)

Abstract

In 2013, the total tax burden in the euro area was almost back to the level prevailing at the beginning of the century. The financial and economic crisis had initially led to a reduction in the tax burden, but fiscal consolidation has generated a rise in revenue. However, there is no general trend observable in labour taxation or indirect taxation. The transfer of part of the burden from labour to consumption, as regularly recommended by international economic organisations, has taken place in a limited amount of countries. Corporation tax alone fell simultaneously in the euro area countries, as a result of tax competition. Following these developments, Belgium remains notable for its heavy taxes on labour and capital, while indirect taxes, particularly excise duties, are relatively low.

Suggested Citation

  • B. Eugène & P. Bisciari & M. Nautet & P. Stinglhamber & L. Van Meensel, 2013. "Trends in tax systems in the EU," Economic Review, National Bank of Belgium, issue iii, pages 27-45, December.
    • Handle: RePEc:nbb:ecrart:y:2013:m:december:i:iii:p:27-45
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    References listed on IDEAS

    as
    1. K. Van Cauter & L. Van Meensel, 2007. "Recent trends in corporate income tax," Economic Review, National Bank of Belgium, issue i, pages 61-75, June.
    2. K. Van Cauter & L. Van Meensel, 2006. "The redistributive character of taxes and social security contributions," Economic Review, National Bank of Belgium, issue i, pages 65-82, June.
    3. K. Van Cauter & L. Van Meensel, 2009. "Towards more environmental taxes ?," Economic Review, National Bank of Belgium, issue iii, pages 75-92, September.
    4. Jens Matthias Arnold, 2008. "Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries," OECD Economics Department Working Papers 643, OECD Publishing.
    5. Kris Van Cauter & Thomas Stragier & Isabelle Brumagne & Luc Van Meensel & Johan Claeys, 2004. "Structure of public revenues," Economic Review, National Bank of Belgium, issue ii, pages 47-59, June.
    6. Jens Matthias Arnold & Bert Brys & Christopher Heady & Åsa Johansson & Cyrille Schwellnus & Laura Vartia, 2011. "Tax Policy for Economic Recovery and Growth," Economic Journal, Royal Economic Society, vol. 121(550), pages 59-80, February.
    7. Mr. Dennis P Botman & Mr. Stephan Danninger, 2007. "Tax Reform and Debt Sustainability in Germany: An Assessment Using the Global Fiscal Model," IMF Working Papers 2007/046, International Monetary Fund.
    8. Michael Keen, 2002. "The German Tax Reform of 2000," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(5), pages 603-621, September.
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    Cited by:

    1. F. De Sloover & Y. Saks, 2018. "Is job polarisation accompanied by wage polarisation?," Economic Review, National Bank of Belgium, issue iii, pages 79-90, september.

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    More about this item

    Keywords

    tax system; income tax; consumption tax; corporation tax; capital taxation; VAT; excise duties;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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