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Taxation trends in the European Union
2010 edition
This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union, plus Iceland and Norway, which are Members of the European Economic Area. The data are presented within a unified statistical framework (the ESA95 harmonised system of national and regional accounts), which makes it possible to assess the heterogeneous national tax systems on a fully comparable basis.
The standard classifications of tax revenues (by major type of tax or by level of government) presented in most international tax revenue statistics are hard to interpret in economic terms. This publication stands out for offering a breakdown of tax revenues by economic function (i.e. according to whether they are raised on consumption, labour or capital). This classification is based on disaggregated tax data and on a breakdown of the revenue from the personal income tax. Besides revenue data, the report also contains indicators of the average effective tax rate falling on consumption, labour and capital, as well as data on environmental taxation and on the top rates for the personal and corporate income tax.
Country chapters give an overview of the tax system in each of the 29 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2008 period and are presented both as a percentage of GDP and as a percentage of total taxation.
This year's edition of the Taxation trends in the European Union appears two years from the start of a global recession, which has brought forth a wide range of tax policy measures. The measures up to spring 2010 are synthesised and quantified in a box in the report; an update till June 2010 can be found using the link below. This year's edition also introduces data series on cyclically adjusted total tax revenues, complementing the detailed analysis of nominal tax revenues. Furthermore, in light of the possible accession of Iceland to the EU, the coverage of the report was extended to Iceland, and the VAT rate coverage was extended back to 2000.
Eurostat Press release: STAT/10/95
Presentation (ppt 10.67 Mb)(10.67 Mb)
Main Results (pdf 6.72 Mb)(6.72 Mb)
Updated table on main recent tax measures by country (pdf 255 Kb)(255 Kb)
Full Text (pdf 5.3 Mb)(5.3 Mb)
Country chapters
Annex A: tables (xls 6.33 Mb)(6.33 Mb)
Revenue data by individual tax
The hardcopy of the publication can be obtained from EUROSTAT or the Publications Office of the European Union (OP) and its outlets. The pdf-version is available free of charge on this website or the Eurostat website.
Previous editions can also be downloaded free of charge.