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dc.contributor.authorWolff, Guntram B.en_US
dc.date.accessioned2010-09-01T09:49:07Z-
dc.date.available2010-09-01T09:49:07Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/39644-
dc.description.abstractThis paper calculates effective macro-economic tax rates for the 25 EU countries following the methodology developed in Mendoza, Razin, and Tesar (1994). The available Eurostat data allow to compute the tax wedge on consumption, labor and capital. We show that effective tax rates in the 10 new member states of the EU are on average 10 percentage points lower on labor, and 5 percentage points lower on capital and consumption. There is no tendency of convergence in effective tax burdens on capital. The newly computed tax rates are in line with the effective tax rates of the EU Commission for EU 15. Effective tax rates on capital are only weakly connected to statutory tax rates on corporate income. As they are calculated from macroeconomic data they provide only limited information on the actual tax burdens of individual corporations or households.en_US
dc.language.isoengen_US
dc.publisherZEI Bonnen_US
dc.relation.ispartofseriesZEI working paper B 09-2005en_US
dc.subject.jelH20en_US
dc.subject.jelE62en_US
dc.subject.jelH24en_US
dc.subject.jelH25en_US
dc.subject.ddc330en_US
dc.subject.keywordEffective taxen_US
dc.subject.keywordEuropeen_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwEU-Staatenen_US
dc.titleMeasuring tax burdens in Europeen_US
dc.typeWorking Paperen_US
dc.identifier.ppn512934088en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:zeiwps:B092005-
Appears in Collections:ZEI Working Papers, Zentrum für Europäische Integrationsforschung, Universität Bonn

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