English, Article, Journal or magazine article edition: Taxation trends in the European Union: 2005 edition Marco Fantini; Paolo Acciari; Emanuela Tassa; ...

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Bookmark: http://trove.nla.gov.au/version/28110
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Taxation trends in the European Union: 2005 edition
Author
  • Marco Fantini
  • Paolo Acciari
  • Emanuela Tassa
  • Conrad Turley
  • Werner Vanborren
  • Claudius Schmidt-Faber
  • Lena Frej-Ohlsson
Physical Description
  • preprint
Notes
  • Taxation trends in the European Union: 2005 covers the development of taxation in all 27 Members of the European Union and Norway in a comparable format since 1995. The report is organised as follows: Part I offers an overview of taxation in Europe, describing the trends in the total tax ratio, the structure of revenues by tax type, the distribution of revenues amongst government levels, and the main developments in the rates of the personal and corporate income tax. Part II focuses on taxation of consumption, labour, and capital, as well as on environmental taxation. Part III consists of 28 Country Chapters illustrating, for each Member State (and Norway), the revenue trends and supplying a summary description of the tax system.
  • European Union, taxation
  • RePEc:tax:taxtre:2005
Language
  • English
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