The Distribution of Effective Tax Burdens in Four EU Countries

FFB Discussion Paper No. 21

35 Pages Posted: 11 Jun 2009

See all articles by Joachim Merz

Joachim Merz

Research Institute on Professions; Research Institute on Professions; Leuphana University of Lueneburg; Institute for the Study of Labor (IZA)

C.A. de Kam

affiliation not provided to SSRN

J. de Haan

affiliation not provided to SSRN

C. Giles

affiliation not provided to SSRN

A. Manresa

affiliation not provided to SSRN

E. Berenguer

affiliation not provided to SSRN

S. Calonge

affiliation not provided to SSRN

Kshama Venkatarama

affiliation not provided to SSRN

Date Written: November 1996

Abstract

National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals regarding the location and (re)structuring of economic activities. The aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany, The Netherlands, Spain and United Kingdom). Secondly, the paper aims to trace the distribution of the tax burden over rich and poor households in these four countries. Although tax mix and tax rates differ considerably among the four countries included in the study, the distribution of tax burdens proves to be amazingly similar.

Keywords: distribution of tax burden, European Union; tax mix of Germany, the Netherlands, Spain and United Kingdom

JEL Classification: H24, D30, D31

Suggested Citation

Merz, Joachim and Merz, Joachim and de Kam, C.A. and de Haan, J. and Giles, C. and Manresa, A. and Berenguer, E. and Calonge, S. and Venkatarama, Kshama, The Distribution of Effective Tax Burdens in Four EU Countries (November 1996). FFB Discussion Paper No. 21, Available at SSRN: https://ssrn.com/abstract=1417349

Joachim Merz (Contact Author)

Research Institute on Professions ( email )

Lüneburg
Germany

Research Institute on Professions ( email )

Lüneburg
Germany

Leuphana University of Lueneburg

Scharnhorststrasse 1
Lüneburg, 21314
Germany

Institute for the Study of Labor (IZA)

P.O. Box 7240
Bonn, D-53072
Germany

C.A. De Kam

affiliation not provided to SSRN

J. De Haan

affiliation not provided to SSRN

C. Giles

affiliation not provided to SSRN

A. Manresa

affiliation not provided to SSRN

E. Berenguer

affiliation not provided to SSRN

S. Calonge

affiliation not provided to SSRN

Kshama Venkatarama

affiliation not provided to SSRN

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