1. 2019 Taxation Trends Report
Key Messages

2. 1. Tax revenues
Tax revenues slightly increased in the EU in 2017 (39% of GDP)
Over the last decade tax revenues in the EU have increased by 1 pps

3. 2. Tax revenues (II)
16 Member States show higher tax revenues in 2017 than in 2016

4. 3. Tax structure
By type of tax: Social contributions increased its revenues since 2007 (+0.6 pps of GDP)
By tax base: The share of Labour taxes is similar to the one in 2007, and 1 pps higher as % of GDP

5. 4. Consumption revenues
Consumption revenues has increased modestly since the end of the recovery.
VAT revenues are correlated with VAT rates

6. 5. VAT and consumption rates
VAT rates remained stable in the EU
The implicit tax rate on consumption is increasing slowly

7. 6. Labour taxation In the period 2012-17:
Labour taxation has slightly increased in the EU
Employment rate increased in all Member States (almost 4 pps in the EU)
Labour revenues have increased by 0.1 pps (up to 17.5% of GDP)

8. 7. Labour taxation Top personal income tax rates have been stable
The implicit tax rate on labour increased slightly in 2017, while stable over the last decade

9. 8. Corporate taxation
Statutory and effective corporate taxation have been decreasing since 2005
Corporate revenues have been increasing slowly since 2009

10. 9. Environmental taxation
Over the last decade revenues of environmental taxes have remained stable
In total they represent 2.4% of GDP

11. 10. Property taxation
Revenues due to ‘recurrent taxes’ on property are decreasing slowly
‘Other property taxes’ are stable and at a similar level than before the crisis