Taxation trends in the European Union

2009 edition

This report contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway. 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. In addition, the report contains indicators of the average effective tax burden 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 28 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 1995-2007 period and are presented both as a percentage of GDP and as a percentage of total taxation.

This year's edition of Taxation trends in the European Union appears at a time of upheaval. The report takes stock of the tax policy measures taken by EU governments in response to the global economic and financial crisis up to spring 2009. These measures are synthesised in a box and described in detail in the country chapters of the report. Moreover, this year's edition contains a new set of environmental data (tax revenues raised on the transport use of fuel), as well as increased coverage of the data on the top rate of the personal income tax and corporate income tax.

• Eurostat Press release: STAT/09/92
• Main Results
• Full Text
• Country chapters
• Annex A: tables
• Updated tables for Implicit Tax Rates (ITR) on energy (2007 data now available): ITR Energy tables
• Revenue data by individual tax
• Presentation

The hardcopy of the publication can be obtained from EUROSTAT or the European Communities' Publication Office (OPOCE) 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.