Artikel
The Effect of the Financial Crisis on the Taxation of Consumption, Labour, and Capital in the European Union
The impact of the current financial crisis on changes in the taxation of consumption, labour, and capital in the European Union. The responses reflected in the tax policies pursued in the EU countries to the current crisis will be analysed in three ways: 1. Distribution of total tax burden by economic function, i.e. assessment of the share of taxes on consumption, labour, and capital in relation to GDP and total tax revenues. Therefore, the analysis will cover backward-looking ta Xburden indicators; 2. Analysis of trends in the implicit tax rate (ITR) on consumption, labour and capital. The ITR is an indicator which expresses the relation of tax burdens levied on different activities to total revenue from this activity. The ITR takes into account the legislation and the resulting tax burden(s) which may affect the behaviour of various entities and their decisions. This approach is described as forward-looking effective tax rate; 3. Trends in the EU countries are compared with the changes taking place in Poland. This includes an explanation of the specificity of the fiscal policy pursued in Poland. 4. For the purpose of this paper we used statistics prepared according to the methodology adopted by the European Commission, published in "Taxation trends in the European Union", Eurostat 2012. �
- Alternative title
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Wpływ kryzysu na opodatkowanie konsumpcji, pracy i kapitału w Unii Europejskiej
- Language
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Englisch
- Bibliographic citation
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Journal: Comparative Economic Research. Central and Eastern Europe ; ISSN: 2082-6737 ; Volume: 16 ; Year: 2013 ; Issue: 3 ; Pages: 29-47 ; Łódź: Łódź University Press
- Classification
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Wirtschaft
- Event
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Geistige Schöpfung
- (who)
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Krajewska, Anna
- Event
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Veröffentlichung
- (who)
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Łódź University Press
- (where)
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Łódź
- (when)
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2013
- DOI
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doi:10.2478/cer-2013-0017
- Handle
- Last update
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10.03.2025, 11:45 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Krajewska, Anna
- Łódź University Press
Time of origin
- 2013
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Euro area labour markets and the crisis
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On the equivalence between labor and consumption taxation
Labour migrant adjustments in the aftermath of the financial crisis
Labour market modelling in the light of the financial crisis
Labour Migrant Adjustments in the Aftermath of the Financial Crisis
The future of taxation in changing labour markets
The redistributive impact of consumption taxation in the EU: Lessons from the post-financial crisis decade
Taxation and the Financial Crisis
The consumption response to labour income changes
The 2008 financial crisis and taxation policy
Consumption-based taxation at the business level: The Croatian experience
Euro area labour markets and the crisis
Euro area labour markets and the crisis
On the equivalence between labor and consumption taxation
Labour migrant adjustments in the aftermath of the financial crisis
Labour market modelling in the light of the financial crisis
Labour Migrant Adjustments in the Aftermath of the Financial Crisis