Taxation Trends Report 2017 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.
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 2003 to 2015. 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).
• EU tax revenues continued to grow in most Member States
• From 2009 to 2015 the share of consumption and capital taxes in total taxation increased
• Environmental tax revenues have moved rather little since 2012
• VAT rates remained stable in 2017, but rate changes are far fewer since 2015
• Average top personal income tax rates also stable in 2017
• Average top corporate rates continued to edge downwards in 2017, but rates have dropped much more slowly since the crisis