Taxation Trends in the European Union: 2018 Edition’ contains a detailed statistical and economic analysis of the tax systems of the 28 Member States of the European Union, plus Iceland and Norway which are members of the European Economic Area.

It finds that tax revenues rose in 19 Member States in 2016 as a percentage of GDP. However, the level of taxation in EU Member States differs greatly.

The report also shows that the share of labour taxes in total tax revenues shrank progressively from 2010 to 2016 when it accounted for 49.8% – similar to its pre-crisis level.

Corporate income tax revenues, on the other hand rose to 2.7% of GDP in 2016 compared with 2.6% in 2015, continuing their gentle increase since the crisis though not yet at pre-crisis levels.

In addition to the analysis of Europe-wide trends in Part 1, the report includes in Part 2 country chapters covering the 28 EU Member States, Iceland and Norway.

For each country, key taxation indicators are provided on tax revenues as a percentage of GDP for the years 2004 to 2016. These are supplemented by factual tables presenting the latest tax reforms in each country.

In Annex A, the reader can find more than 80 tables of the various taxation indicators, while Annex B contains a detailed description of the methodology used to calculate the indicators.

The data in the report are presented within a unified statistical framework (the ESA 2010 system of national and regional accounts).


Full text – Taxation Trends Report

Previous editions are also available.

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