Who Pays the Taxes?
Research Institute on Professions; Leuphana University; Institute for the Study of Labor (IZA)
FFB Discussion Paper No. 18
The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own revenue source. Therefore, the European Commission (DG XIX) has invited the authors to trace 'who pays the taxes'. As requested, our report gives a general account of methods to investigate impacts of taxation. More specifically, we have estimated the incidence of national tax systems (Germany, the Netherlands, Spain and the United Kingdom), and the incidence of present own resources and prospective new (tax) resources of the European Union. Up till now, such information was not (readily) available
Number of Pages in PDF File: 89
Keywords: tax incidence in the European Union, prospective new EU tax resources
JEL Classification: D30, D31, H24Accepted Paper Series
Date posted: June 17, 2009
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