Between 2010 and 2011, the largest increases in tax-to-GDP ratios were recorded in Portugal (from 31.5% to 33.2%), Romania (from 26.7% to 28.2%) and France (from 42.5% to 43.9%), and the highest falls in Estonia (from 34.1% to 32.8%), Sweden (from 45.4% to 44.3%) and Lithuania (from 27.0% to 26.0%).
This information comes from the 2013 edition of the publication “Taxation trends in the European Union3” issued by Eurostat, the statistical office of the European Union and the Commission’s Directorate-General for Taxation and Customs Union. This publication compiles tax indicators in a harmonised framework based on the European System of Accounts (ESA 95), allowing accurate comparison of the tax systems and tax policies between EU Member States.
Lowest implicit tax rates on labour in Malta, on consumption in Spain and on capital in Lithuania
The largest source of tax revenue in the EU27 is labour taxes, representing nearly half of total tax receipts, followed by consumption taxes at roughly one third and taxes on capital at around one fifth.
The GDP-weighted average implicit tax rate on labour in the EU27 was up from 35.4% in 2010 to 35.8% in 2011. Among the Member States, the implicit tax rate on labour ranged in 2011 from 22.7% in Malta, 24.6% in Bulgaria, 25.5% in Portugal and 26.0% in the United Kingdom, to 42.8% in Belgium, 42.3% in Italy and 40.8% in Austria.
The average implicit tax rate on consumption in the EU27 was up from 19.7% in 2010 to 20.1% in 2011. Implicit tax rates on consumption were lowest in 2011 in Spain (14.0%), Greece (16.3%), Latvia (17.2%) and Italy (17.4%), and highest in Denmark (31.4%), Sweden (27.3%), Luxembourg (27.2%), Hungary (26.8%) and Finland (26.4%).
In the EU27 in 2011, the average implicit tax rate on capital for the Member States for which data are available was down compared with 2010 in ten Member States and up in nine. Implicit tax rates on capital ranged from 5.5% in Lithuania to 44.4% in France.