Abstract

This paper presents an analysis of the main trends in taxation revenue over the last four decades in Europe. The data show that Europe is a high tax area within the OECD but different countries follow specific trends. In particular, while in Northern and Continental Europe overall taxation ratios leveled off by the mid-1990s, they are still rising in Southern Europe. Despite the measures taken by many EU countries to reduce the tax burden on labour in recent years, EU as a whole is still characterized by high labour taxation. Through the analysis of the Implicit Tax Rate (ITR) on labour and of its components the paper shows that, in general, the increase in ITR is not the result of the shift of the tax burden on labour but rather the (usually joint) effect of a rise in the total tax burden and a reduction of employees’ compensation as a share of GDP.

Autore Pugliese

• Arachi Giampaolo

Tutti gli autori

• G. Arachi , G Casalone

Titolo volume/Rivista

RIVISTA DI DIRITTO FINANZIARIO E SCIENZA DELLE FINANZE

Anno di pubblicazione

2011

ISSN

0035-6131

ISBN

Non Disponibile

Numero di citazioni Wos

Nessuna citazione

Ultimo Aggiornamento Citazioni

Non Disponibile

Numero di citazioni Scopus

Non Disponibile

Ultimo Aggiornamento Citazioni

Non Disponibile

Settori ERC

Non Disponibile

Codici ASJC

Non Disponibile