文章基本信息

标题：Tax Systems in European Union Countries
本地全文：下载
作者：Isabelle Joumard
期刊名称：Economics Department Working Papers / OECD
印刷版ISSN：0259-4633
出版年度：2001
卷号：2001
DOI：10.1787/785648484253
出版社：Organisation for Economic Co-operation and Development (OECD)
摘要：The tax-to-GDP ratio rose steadily in most EU countries up to the late 1990s, largely reflecting a sustained expansion of public sector commitments to welfare provision. Since the late 1990s, many EU countries have cut tax rates. However, the tax burden in the EU area remains much higher than in most other economies. The tax mix is also different, with high tax wedges on labour and a stronger reliance on consumption and environmentally-related taxes. Recent measures targeted at lowering the tax burden on labour, in particular at the lower end of the income scale, have had promising results in terms of employment growth, showing how tax design is an important influence on countries’ performances. While there is not much room for cutting taxes significantly without downsizing public spending, further rebalancing the tax burden away from labour could contribute to better employment performance. Greater reliance on property taxes, which are low by international standards, could be ...
关键词：taxation; tax policy; European Union