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Table 1: Total Taxes (including SSC) as % of GDP

Difference1)
Ranking
1995 to 2009 2000 to 2009 2009
-0.5
-1.7
3
-2.0
-2.7
23
-1.7
0.6
16
-0.7
-1.3
1
-0.1
-2.1
8
1.1
4.9
13
-4.9
-3.3
25
1.2
-4.3
21
-2.3
-3.5
20
-1.1
-2.5
7
3.1
1.4
4
8.4
5.2
14
-6.5
-2.9
27
1.8
-0.8
22
0.0
-2.1
12
-1.4
0.5
9
7.5
6.0
17
-2.0
-1.7
10
1.3
-0.6
6
-5.3
-0.8
18
1.5
-0.1
19
-0.5
-3.3
26
-1.6
0.1
11
-11.5
-5.3
24
-2.6
-4.1
5
-1.1
-4.6
2
0.2
-1.8
15

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
43.9 44.4 45.0 45.5 45.5 45.2 45.2 45.3 44.8 44.9 44.9 44.5 44.0 44.4 43.5
30.8 28.6 27.6 32.1 30.8 31.5 30.8 28.5 31.0 32.5 31.3 30.7 33.3 32.3 28.9
36.2 34.7 35.0 33.3 34.0 33.8 34.0 34.8 35.7 37.4 37.1 36.7 37.2 35.5 34.5
48.8 49.2 48.9 49.3 50.1 49.4 48.5 47.9 48.0 49.0 50.8 49.6 48.9 48.1 48.1
39.8 40.7 40.7 40.9 41.7 41.9 40.0 39.5 39.6 38.7 38.8 39.1 39.3 39.4 39.7
34.8 33.5 34.4 34.3 32.5 31.0 30.2 31.0 30.8 30.6 30.6 30.7 31.9 32.1 35.9
33.1 33.1 32.4 31.7 31.9 31.5 29.7 28.4 28.9 30.2 30.7 32.2 31.4 29.7 28.2
29.1 29.4 30.6 32.5 33.4 34.6 33.2 33.7 32.1 31.3 31.9 31.5 32.1 31.7 30.3
32.7 33.1 33.2 33.0 33.6 33.9 33.5 33.9 33.9 34.5 35.6 36.4 37.1 33.2 30.4
42.7 43.9 44.1 44.0 44.9 44.1 43.8 43.1 42.9 43.2 43.6 43.9 43.2 42.9 41.6
40.1 41.8 43.7 42.5 42.5 41.8 41.5 40.9 41.3 40.6 40.4 42.0 43.0 42.9 43.1
26.7 26.2 25.6 27.7 28.0 30.0 30.9 31.2 33.0 33.4 35.5 36.5 40.9 39.1 35.1
33.2 30.8 32.1 33.7 32.0 29.5 28.5 28.3 28.5 28.5 29.0 30.4 30.5 29.1 26.6
27.5 27.1 30.6 31.7 31.7 30.1 28.6 28.4 28.1 28.3 28.5 29.4 29.7 30.2 29.3
37.1 37.6 39.3 39.4 38.3 39.1 39.8 39.3 38.1 37.3 37.6 35.9 35.7 35.3 37.1
40.8 39.3 37.8 37.6 38.3 39.0 38.2 37.8 37.8 37.4 37.5 37.3 39.9 40.0 39.5
26.8 25.4 27.5 25.6 27.3 28.2 30.4 31.5 31.4 32.9 33.7 33.4 34.3 33.9 34.2
40.2 40.2 39.7 39.4 40.4 39.9 38.3 37.7 37.4 37.5 37.6 39.0 38.7 39.1 38.2
41.4 42.9 44.4 44.4 44.0 43.2 45.3 43.9 43.8 43.4 42.3 41.8 42.0 42.6 42.7
37.1 37.2 36.5 35.4 34.9 32.6 32.2 32.7 32.2 31.5 32.8 33.8 34.8 34.3 31.8
29.5 30.2 30.2 30.3 31.0 31.1 30.9 31.5 31.7 30.6 31.5 32.3 32.9 32.8 31.0
27.5 25.9 26.4 29.0 31.0 30.2 28.6 28.1 27.7 27.2 27.8 28.5 29.0 28.0 27.0
39.2 38.1 37.0 37.8 38.2 37.5 37.7 38.0 38.2 38.3 38.6 38.3 37.8 37.2 37.6
40.3 39.4 37.3 36.7 35.4 34.1 33.1 33.0 32.9 31.5 31.3 29.2 29.3 29.2 28.8
45.7 47.1 46.4 46.3 45.9 47.2 44.8 44.7 44.1 43.5 43.9 43.8 43.0 43.1 43.1
47.9 50.3 50.7 51.2 51.5 51.5 49.5 47.5 47.8 48.1 48.9 48.3 47.3 46.5 46.9
34.7 34.4 34.8 35.9 36.2 36.7 36.4 34.9 34.7 35.1 36.0 36.7 36.3 37.5 34.9

NO
IS

42.0
33.3

42.4
34.3

42.2
34.6

42.0
34.4

42.3
36.8

42.6
37.1

42.9
35.3

43.1
35.2

42.3
36.7

43.3
37.9

43.5
40.6

44.0
41.4

43.8
40.5

43.0
36.7

41.4
33.7

-0.6
0.4

-1.2
-3.4

EU-27 averages
weighted
39.4
arithmetic
36.6

40.1
36.5

40.3
36.7

40.3
37.1

40.8
37.2

40.5
37.0

39.6
36.4

39.0
36.1

39.0
36.2

38.8
36.2

39.1
36.6

39.6
36.7

39.6
37.2

39.3
36.7

38.4
35.8

-1.0
-0.7

-2.1
-1.1

EA-17 averages
weighted
39.8
arithmetic
36.7

40.7
36.9

41.1
37.1

40.9
37.2

41.4
37.3

41.1
37.3

40.2
37.0

39.8
36.9

39.7
36.8

39.4
36.6

39.6
37.0

40.1
37.1

40.2
37.4

39.7
37.0

39.1
36.5

-0.7
-0.2

-2.1
-0.8

Convergence indicators
St.dev/mean 17.7 19.8
Max-min
22.1 24.9

19.1
25.1

18.0
25.7

17.8
24.1

18.0
23.3

17.9
20.9

17.3
19.7

16.9
20.3

16.9
21.8

16.8
23.1

16.1
21.1

15.0
19.9

15.7
20.0

17.5
21.5

-0.2
-0.6

-0.5
-1.9

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

Revenue2
)

2009
147,417
10,121
47,265
106,958
952,050
4,969
45,056
70,704
320,764
792,984
656,168
5,955
4,938
7,778
14,098
36,673
1,995
218,380
117,059
98,727
52,089
31,658
13,308
18,135
73,838
136,381
546,075
112,904
2,930

Table 2: Cyclically adjusted total taxes (including SSC) as % of GDP

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
44.3 45.2 45.1 45.8 45.2 44.2 44.9 45.3 45.3 44.8 44.8 43.9 42.8 43.4 44.5
:
:
:
:
: 32.5 31.8 29.4 31.6 32.4 30.5 29.2 31.0 29.0 28.7
35.4 33.3 34.6 34.0 35.0 34.5 34.8 36.0 36.8 38.1 36.9 35.3 34.8 33.3 34.8
48.9 49.1 48.5 49.0 49.6 48.2 47.9 47.9 48.7 49.3 50.5 48.1 47.1 47.2 50.2
39.7 40.9 41.0 41.1 41.7 41.2 39.4 39.4 40.1 39.2 39.3 38.9 38.4 38.6 41.2
35.1 34.2 33.9 33.9 34.2 31.9 31.0 31.5 30.9 30.2 29.1 27.2 27.3 29.9 38.4
34.7 34.7 32.7 31.9 31.0 29.9 28.6 27.2 28.2 29.5 29.3 29.9 28.0 28.2 29.8
29.9 30.3 31.3 33.2 34.1 35.1 33.6 34.1 31.6 30.3 31.2 29.9 29.4 28.9 28.8
33.6 34.2 34.2 33.6 33.8 33.5 33.0 33.7 33.7 34.2 34.9 35.1 35.1 31.5 30.8
43.3 44.9 45.1 44.4 44.8 43.3 43.1 42.9 43.0 43.0 43.3 43.3 42.1 42.2 42.6
40.3 42.3 44.1 42.9 43.0 41.2 40.7 40.4 41.4 40.3 40.1 41.0 41.5 42.1 44.9
26.4 26.4 26.3 28.1 28.0 29.6 30.3 31.2 33.5 33.6 35.5 36.0 39.5 37.4 35.0
32.7 31.2 31.9 34.1 33.2 30.5 29.2 28.9 28.9 28.1 27.2 26.6 24.8 25.6 29.0
27.5 27.2 30.3 30.8 32.7 31.7 29.9 29.4 28.0 27.7 27.2 27.3 25.9 26.5 30.7
38.0 39.9 41.3 40.7 38.2 37.4 39.0 38.7 38.8 37.9 37.3 35.0 33.1 33.5 38.3
40.4 40.2 38.6 38.2 38.8 39.1 38.3 37.6 37.4 36.2 36.1 35.1 38.2 38.5 41.5
27.5 25.9 27.5 25.5 26.9 26.7 30.1 31.2 32.0 33.9 34.1 33.3 33.7 33.1 34.8
40.9 40.8 39.8 39.3 39.5 38.6 37.4 37.7 38.1 38.1 38.1 38.8 37.6 37.7 38.8
41.7 43.2 44.9 44.4 43.7 42.3 45.1 44.0 44.4 43.8 42.6 41.3 40.7 41.1 43.5
38.0 37.6 35.9 34.7 34.1 31.8 32.2 33.6 33.2 32.0 33.6 33.9 34.1 33.3 31.6
30.6 31.2 30.7 30.1 30.4 30.0 29.6 30.7 31.9 30.6 31.7 32.2 32.1 32.2 31.7
25.6 23.3 26.1 30.5 33.4 32.6 30.1 29.2 28.4 26.8 27.3 27.0 26.7 24.5 26.5
39.3 38.5 37.1 38.2 38.2 37.4 38.1 38.3 38.9 38.8 38.7 37.3 35.0 33.7 38.4
40.6 38.7 36.4 35.7 35.5 35.0 34.1 34.0 33.8 32.3 31.7 28.7 27.2 26.8 28.9
47.6 48.7 46.7 45.9 45.4 45.9 44.0 44.5 44.3 43.2 43.5 42.6 40.4 41.0 45.1
48.6 51.4 51.8 51.6 51.1 50.4 49.2 47.5 48.1 47.6 48.2 46.7 45.1 45.4 49.2
35.2 34.9 35.2 36.0 36.1 36.2 36.1 34.8 34.4 34.6 35.4 35.7 34.8 36.5 36.4

Difference1)
1995 to 2009 2000 to 2009
0.2
0.2
-3.8
-0.6
0.4
1.2
2.0
1.5
0.0
3.3
6.5
-4.9
0.0
-1.0
-6.3
-2.7
-2.7
-0.7
-0.8
4.6
3.7
8.6
5.4
-3.7
-1.5
3.2
-1.0
0.3
0.8
1.1
2.4
7.3
8.1
-2.1
0.2
1.8
1.2
-6.4
-0.1
1.0
1.7
1.0
-6.0
-0.9
1.1
-11.7
-6.1
-2.5
-0.8
0.6
-1.2
1.3
0.2

EU-27 averages
weighted
:
arithmetic
:

:
:

:
:

:
:

:
:

36.3
36.7

35.9
36.4

36.0
36.3

36.3
36.5

36.1
36.2

36.4
36.2

35.9
35.5

35.7
35.0

35.6
34.9

37.0
36.8

0.7
0.1

EA-17 averages
weighted
40.1
arithmetic
37.4

41.3
37.9

41.6
37.8

41.2
37.6

41.4
37.5

40.4
37.0

39.6
36.9

39.6
37.1

39.9
37.4

39.4
37.1

39.5
37.3

39.4
36.7

38.9
36.0

38.7
35.7

40.2
37.3

0.1
-0.1

-0.3
0.4

1) In percentage points
See explanatory notes in Annex B

Table 3: Total Taxes (excluding SSC) as % of GDP


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.6
-2.3
5
98,209
0.0
0.5
19
7,425
-2.8
-0.6
22
26,150
-0.6
-0.5
1
104,754
1.0
-1.0
14
574,660
-0.3
2.7
15
3,150
-5.8
-4.7
17
35,740
0.2
-4.2
21
46,553
-2.9
-3.8
24
190,064
0.9
-3.0
12
477,224
1.9
-0.4
4
445,741
6.3
3.1
9
4,491
-3.1
-1.5
23
3,358
-2.7
-3.0
25
4,690
-1.3
-3.1
11
9,864
0.4
0.5
10
24,593
7.5
6.4
6
1,643
0.1
-0.1
13
139,421
1.2
-0.7
8
76,085
-5.3
0.8
20
63,501
0.2
-1.1
18
36,970
-2.3
-1.6
26
20,586
0.3
-0.5
16
8,018
-9.2
-3.8
27
10,169
-1.3
-5.0
3
51,843
3.0
-0.4
2
112,467
-0.5
-2.4
7
439,844

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
29.5 30.1 30.7 31.3 31.2 31.2 31.0 30.9 30.5 30.9 31.2 30.9 30.3 30.4 29.0
21.2 20.4 19.5 22.9 20.9 20.7 21.0 18.9 20.7 22.3 21.5 22.4 25.2 24.5 21.2
21.8 20.5 20.4 19.3 20.0 19.6 19.8 19.9 20.7 21.4 21.0 20.4 21.0 19.3 19.1
47.7 48.1 47.9 48.3 48.5 47.6 46.7 46.7 46.8 47.9 49.7 48.6 47.9 47.1 47.1
22.9 23.3 23.0 23.5 24.5 25.0 23.3 22.8 22.8 22.2 22.5 23.3 24.2 24.3 24.0
23.0 22.1 23.0 23.0 21.5 20.1 19.6 20.0 20.2 20.2 20.4 20.6 21.3 20.4 22.7
28.1 28.5 28.1 27.6 27.6 27.1 25.2 24.0 24.5 25.6 26.0 27.4 26.5 24.3 22.4
19.8 19.8 20.6 22.2 23.2 24.1 22.6 22.1 20.4 20.1 20.7 20.8 21.0 20.7 20.0
20.9 21.1 21.2 21.1 21.7 21.9 21.3 21.8 21.7 22.3 23.5 24.3 24.9 20.9 18.0
24.2 25.3 26.0 27.9 28.6 28.0 27.7 27.0 26.5 27.0 27.3 27.5 27.0 26.7 25.0
27.4 27.6 29.2 30.3 30.3 29.7 29.5 28.8 29.0 28.2 27.9 29.5 30.1 29.4 29.3
20.2 19.5 18.8 20.8 21.3 23.4 24.1 24.5 26.0 25.7 27.3 28.6 33.4 31.4 26.5
21.2 20.0 21.4 23.0 21.3 19.6 19.3 19.0 19.7 19.8 20.6 21.7 21.8 20.8 18.1
20.4 19.5 22.2 22.7 22.5 20.7 19.7 19.7 19.6 19.9 20.4 21.0 21.1 21.2 17.7
27.3 27.7 29.3 29.2 28.2 29.1 28.8 28.4 27.4 26.6 27.1 25.9 25.8 25.3 25.9
26.1 25.7 23.9 24.0 25.3 26.0 25.4 25.0 25.3 25.2 25.0 24.7 26.3 26.4 26.5
20.6 19.1 20.7 19.4 21.2 21.8 23.4 25.0 24.9 26.3 27.3 27.3 28.5 27.9 28.2
24.3 25.0 24.6 24.5 24.8 24.5 24.7 24.5 23.6 23.6 24.6 25.0 25.2 24.6 24.4
26.5 27.9 29.2 29.3 29.0 28.4 30.4 29.3 29.0 28.6 27.7 27.4 27.8 28.3 27.7
25.8 25.6 24.7 23.7 21.2 19.6 18.8 19.8 19.4 19.1 20.5 21.6 22.9 23.0 20.5
21.8 22.6 22.4 22.5 23.2 23.1 22.6 23.1 23.1 22.3 23.1 23.8 24.3 24.1 22.0
19.9 18.6 19.4 19.7 20.0 19.1 17.7 17.4 18.2 18.1 18.2 18.8 19.3 18.7 17.5
22.4 23.1 22.7 23.5 24.0 23.2 23.2 23.7 24.0 24.1 24.4 24.3 24.1 23.2 22.7
25.3 23.5 22.3 21.8 21.4 19.9 18.8 18.4 19.1 18.4 18.6 17.5 17.6 17.2 16.1
31.6 33.5 33.6 33.7 33.3 35.3 32.7 32.8 32.3 31.8 31.9 31.6 31.1 31.0 30.3
35.7 37.1 37.7 38.3 40.1 39.0 37.2 36.2 36.9 37.4 38.6 39.0 38.0 38.0 38.7
28.6 28.4 28.7 29.9 30.1 30.5 30.3 29.0 28.4 28.6 29.3 30.0 29.7 30.7 28.1

NO
IS

32.2
30.8

32.8
31.6

32.6
31.9

31.8
31.7

32.2
34.0

33.7
34.2

33.6
32.5

33.2
32.4

32.5
33.6

33.9
34.8

34.6
37.4

35.2
38.1

34.7
37.5

34.1
33.9

31.5
30.6

-0.6
-0.2

-2.2
-3.6

EU-27 averages
weighted
25.6
arithmetic
25.3

26.1
25.3

26.6
25.6

27.4
26.1

27.9
26.1

27.8
25.9

27.1
25.4

26.5
25.1

26.3
25.2

26.2
25.3

26.6
25.8

27.2
26.1

27.4
26.5

26.9
25.9

25.6
24.8

0.0
-0.6

-2.2
-1.1

EA-17 averages
weighted
24.3
arithmetic
24.5

24.9
24.7

25.3
25.0

26.1
25.4

26.7
25.6

26.6
25.6

25.9
25.2

25.4
25.1

25.3
25.0

25.1
25.0

25.4
25.4

26.1
25.6

26.4
26.1

25.6
25.3

24.6
24.4

0.3
-0.1

-2.0
-1.3

Convergence indicators
St.dev/mean 23.6 25.6
Max-min
28.0 29.5

25.2
29.1

24.7
29.0

25.2
28.5

25.9
28.4

25.8
29.1

25.4
29.3

24.9
28.6

25.4
29.8

25.8
31.5

24.8
31.1

23.5
30.3

24.5
29.9

27.2
31.0

3.6
3.0

1.3
2.5

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

86,057
2,664

Table 4: Total Taxes (excluding SSC) as % of Total Taxation


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.6
-2.5
14
98,209
4.5
7.7
7
7,425
-5.0
-2.7
27
26,150
0.1
1.6
1
104,754
2.7
0.7
21
574,660
-2.7
-1.3
20
3,150
-5.7
-6.7
5
35,740
-2.1
-3.8
15
46,553
-4.7
-5.3
25
190,064
3.6
-3.4
24
477,224
-0.6
-3.2
12
445,741
-0.3
-2.8
6
4,491
4.1
1.5
11
3,358
-13.7
-8.6
22
4,690
-3.5
-4.3
10
9,864
3.2
0.4
13
24,593
5.2
5.0
3
1,643
3.3
2.5
19
139,421
1.0
-0.8
17
76,085
-5.2
4.1
18
63,501
-2.7
-3.3
8
36,970
-7.2
1.7
16
20,586
3.2
-1.7
23
8,018
-6.7
-2.4
26
10,169
1.0
-4.5
9
51,843
8.0
6.7
2
112,467
-2.0
-2.6
4
439,844

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
67.2 67.7 68.3 68.6 68.6 69.1 68.5 68.1 68.0 68.8 69.4 69.6 68.9 68.4 66.6
68.9 71.4 70.6 71.4 68.1 65.6 68.1 66.4 66.8 68.5 68.9 73.0 75.6 75.9 73.4
60.4 59.0 58.4 57.9 58.8 58.1 58.2 57.3 57.9 57.1 56.6 55.7 56.3 54.4 55.3
97.8 97.8 97.9 97.9 96.7 96.4 96.4 97.5 97.5 97.6 97.8 97.9 98.0 98.0 97.9
57.7 57.2 56.5 57.4 58.8 59.6 58.2 57.7 57.5 57.4 58.0 59.5 61.5 61.6 60.4
66.1 66.1 66.9 67.1 66.0 64.7 64.7 64.6 65.6 66.1 66.5 67.1 66.7 63.4 63.4
85.0 86.2 86.7 87.0 86.5 86.0 84.8 84.5 84.7 84.7 84.7 85.1 84.2 81.9 79.3
67.9 67.2 67.5 68.4 69.5 69.7 68.1 65.6 63.5 64.3 64.8 66.2 65.5 65.2 65.8
64.0 63.8 64.0 64.0 64.5 64.5 63.7 64.2 64.0 64.8 66.0 66.8 67.2 62.9 59.3
56.5 57.6 58.9 63.5 63.7 63.5 63.2 62.5 61.9 62.5 62.7 62.6 62.5 62.3 60.2
68.5 65.9 66.7 71.3 71.4 71.1 71.2 70.3 70.2 69.6 68.9 70.3 69.8 68.6 67.9
75.7 74.7 73.6 75.2 76.3 78.2 78.1 78.5 78.8 77.0 76.8 78.6 81.6 80.3 75.4
63.9 64.8 66.8 68.1 66.7 66.5 67.7 67.2 68.9 69.5 71.1 71.2 71.4 71.7 68.0
74.0 71.8 72.7 71.7 71.0 68.9 68.8 69.6 69.7 70.3 71.4 71.4 71.2 70.3 60.3
73.5 73.8 74.5 74.2 73.7 74.3 72.5 72.3 71.8 71.3 72.2 72.4 72.3 71.6 70.0
63.9 65.3 63.4 63.9 66.1 66.6 66.5 66.2 66.8 67.4 66.5 66.4 65.9 66.0 67.1
77.2 75.1 75.4 76.1 77.5 77.4 77.1 79.3 79.3 80.1 81.1 81.7 83.0 82.1 82.4
60.5 62.1 62.0 62.0 61.5 61.4 64.3 64.8 63.1 62.9 65.5 64.1 65.2 63.0 63.8
64.0 65.1 65.9 66.0 65.8 65.8 67.1 66.6 66.3 66.1 65.5 65.4 66.1 66.4 65.0
69.5 68.8 67.9 67.1 60.7 60.3 58.4 60.4 60.3 60.8 62.4 63.9 65.7 67.0 64.3
73.7 74.7 74.1 74.3 74.7 74.3 73.3 73.5 72.8 72.9 73.2 73.8 74.0 73.4 71.0
72.2 72.0 73.6 68.2 64.5 63.3 61.7 61.8 65.9 66.4 65.6 66.0 66.6 66.7 65.0
57.0 60.5 61.4 62.0 63.0 61.9 61.5 62.4 62.8 62.8 63.2 63.4 63.7 62.3 60.2
62.7 59.6 59.8 59.5 60.5 58.5 56.9 55.8 58.0 58.4 59.6 59.9 60.1 58.9 56.1
69.2 71.1 72.4 72.7 72.5 74.8 73.1 73.4 73.3 73.2 72.7 72.1 72.3 72.0 70.2
74.4 73.7 74.4 74.7 77.8 75.7 75.3 76.2 77.2 77.8 78.9 80.7 80.2 81.7 82.5
82.5 82.7 82.5 83.2 83.1 83.2 83.1 83.1 81.9 81.3 81.3 81.6 81.7 81.8 80.5

NO
IS

76.6
92.6

77.4
92.1

77.3
92.1

75.6
92.0

76.1
92.4

79.1
92.2

78.5
92.0

77.1
91.9

76.9
91.6

78.3
91.9

79.6
92.1

80.2
92.1

79.3
92.5

79.1
92.3

76.2
90.9

-0.4
-1.7

-2.9
-1.3

EU-27 averages
weighted
65.1
arithmetic
69.4

65.1
69.5

65.9
69.7

67.9
70.1

68.3
69.9

68.7
69.6

68.3
69.3

68.0
69.3

67.4
69.4

67.6
69.6

68.1
70.1

68.8
70.6

69.1
71.0

68.3
70.3

66.6
68.6

1.5
-0.8

-2.1
-1.0

EA-17 averages
weighted
61.2
arithmetic
67.4

61.2
67.6

61.7
67.9

63.9
68.8

64.5
69.1

64.7
69.1

64.4
68.6

64.0
68.5

63.6
68.3

63.8
68.4

64.2
68.9

65.0
69.3

65.5
69.7

64.5
68.5

63.0
66.9

1.9
-0.6

-1.7
-2.2

Convergence indicators
St.dev/mean 13.3 13.1
Max-min
41.3 40.6

13.1
41.4

12.8
40.5

12.8
38.0

13.1
38.3

13.1
39.6

13.6
41.7

13.3
40.0

13.1
40.5

12.9
41.2

12.9
42.2

12.8
41.7

13.3
43.6

14.0
42.6

0.7
1.4

0.9
4.3

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

86,057
2,664

Table 5: Indirect Taxes as % of GDP - Total


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.2
-0.6
14
44,120
3.1
1.6
4
5,380
-0.6
0.4
21
16,034
0.0
-0.2
2
37,891
0.9
0.4
16
310,160
2.6
2.9
6
2,105
-3.0
-2.1
22
18,404
-1.4
-2.7
23
26,740
-1.7
-3.0
27
94,488
-0.9
-0.7
7
288,451
1.4
-1.3
11
210,839
3.9
2.9
5
2,595
-3.1
-1.4
25
2,025
-0.1
-0.7
20
3,137
0.0
-2.1
19
4,520
-0.8
0.3
3
15,451
2.0
1.7
10
833
0.4
-0.3
17
69,938
0.1
-0.3
8
41,012
-1.1
0.5
13
40,632
-0.5
-0.6
15
21,744
1.7
-1.1
24
12,935
-1.1
-1.4
9
5,093
-3.9
-1.9
26
6,696
-0.4
-0.2
12
23,582
3.0
2.5
1
55,179
-1.4
-1.9
18
188,196

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
12.8 13.3 13.5 13.5 13.8 13.7 13.2 13.2 13.3 13.4 13.5 13.6 13.3 13.1 13.0
12.2 11.2 10.4 14.2 13.3 13.8 13.4 12.6 14.5 16.3 16.6 17.2 17.0 17.8 15.4
12.3 12.1 11.5 11.0 11.5 11.3 11.0 10.8 11.1 11.8 11.8 11.3 11.5 11.3 11.7
17.0 17.4 17.6 18.3 18.3 17.2 17.4 17.5 17.4 17.6 18.0 18.1 17.9 17.4 17.0
12.0 11.9 11.9 12.0 12.6 12.5 12.2 12.1 12.2 12.0 12.1 12.4 12.9 12.8 12.9
12.6 13.1 13.8 12.6 11.7 12.3 12.3 12.5 12.1 12.3 13.4 13.5 13.7 12.4 15.2
14.5 14.5 14.1 13.8 13.7 13.6 12.5 12.4 12.6 13.2 13.7 14.2 13.6 12.7 11.5
12.8 13.2 13.3 13.5 14.1 14.2 13.8 13.3 12.4 12.0 12.0 12.6 12.8 12.5 11.5
10.7 10.7 11.0 11.5 12.0 11.9 11.5 11.6 11.9 12.2 12.6 12.7 12.1 10.2
9.0
16.0 16.6 16.6 16.4 16.4 15.8 15.4 15.4 15.3 15.5 15.6 15.5 15.3 15.1 15.1
12.4 12.2 12.7 15.6 15.3 15.2 14.7 14.7 14.3 14.3 14.4 15.1 15.0 14.1 13.9
11.4 11.0 10.2 11.1 10.7 12.4 13.0 13.3 16.4 17.0 17.1 17.9 19.6 18.6 15.3
14.1 13.0 13.9 15.0 13.7 12.3 11.8 11.2 12.1 11.9 12.7 13.2 12.6 11.1 10.9
12.0 11.5 13.5 13.8 13.6 12.6 12.2 12.4 11.7 11.2 11.4 11.4 11.9 11.9 11.8
11.8 11.8 12.8 13.1 13.3 14.0 13.6 13.0 12.6 13.5 13.4 12.8 12.6 11.9 11.9
17.5 16.6 15.1 15.3 16.0 16.3 15.3 14.9 15.7 16.2 15.8 15.3 16.0 15.9 16.6
12.3 11.7 12.4 11.4 12.4 12.6 13.3 13.6 12.9 15.0 15.4 15.2 15.0 14.8 14.3
11.8 12.0 12.2 12.3 12.7 12.5 12.9 12.7 12.7 12.9 12.9 13.1 13.0 12.7 12.2
14.8 15.2 15.7 15.6 15.7 15.3 15.3 15.4 15.3 15.1 14.9 14.4 14.3 14.4 15.0
14.2 14.4 13.9 13.1 13.6 12.6 12.5 13.2 13.2 13.1 13.9 14.5 14.4 14.4 13.1
13.5 13.6 13.4 13.8 14.1 13.5 13.5 14.0 14.6 14.0 14.8 15.2 14.8 14.4 12.9
9.3
8.8
9.1 11.4 12.2 12.2 11.3 11.6 12.3 11.7 12.9 12.8 12.6 12.0 11.0
15.5 15.7 15.3 16.0 16.6 15.8 15.6 15.9 16.0 15.8 15.7 15.2 14.9 14.4 14.4
14.5 13.8 13.1 12.8 12.4 12.5 11.3 11.4 11.9 12.3 12.6 11.4 11.4 10.7 10.6
14.2 14.3 14.9 14.6 14.5 13.9 13.4 13.7 14.3 14.0 14.1 13.9 13.3 13.2 13.8
15.9 16.4 16.6 17.3 18.4 16.4 16.4 16.6 16.7 16.5 16.6 16.8 16.7 18.1 19.0
13.4 13.5 13.6 13.5 13.8 13.9 13.5 13.4 13.2 13.2 12.9 12.9 12.8 12.3 12.0

NO
IS

16.0
17.9

15.9
18.2

15.8
17.8

15.9
17.5

15.3
18.7

13.6
18.2

13.4
15.9

13.4
15.9

13.0
16.7

12.8
17.8

12.2
19.1

12.3
19.4

12.7
18.6

11.3
15.6

11.9
13.9

-4.1
-4.0

-1.7
-4.2

EU-27 averages
weighted
13.3
arithmetic
13.4

13.4
13.3

13.5
13.4

14.0
13.8

14.2
13.9

14.0
13.7

13.6
13.4

13.6
13.4

13.6
13.6

13.6
13.9

13.7
14.1

13.8
14.2

13.8
14.1

13.4
13.7

13.1
13.4

-0.1
0.0

-0.8
-0.3

EA-17 averages
weighted
13.1
arithmetic
13.2

13.2
13.2

13.3
13.3

13.9
13.5

14.1
13.6

13.9
13.6

13.5
13.4

13.5
13.4

13.5
13.6

13.5
13.8

13.7
14.0

13.8
14.0

13.8
14.0

13.3
13.4

13.1
13.1

0.0
-0.1

-0.8
-0.6

Convergence indicators
St.dev/mean 14.4 15.6
Max-min
8.2
8.6

15.1
8.5

14.0
7.4

14.0
7.7

11.5
5.9

12.2
6.4

12.5
6.7

12.8
6.3

13.4
6.4

12.5
6.6

13.3
6.8

14.3
8.2

16.6
8.3

16.8
10.0

2.3
1.8

5.2
4.1

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

32,592
1,212

Table 6: Indirect Taxes as % of Total Taxation - Total


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.7
-0.3
26
44,120
13.4
9.4
1
5,380
0.1
0.4
20
16,034
0.5
0.6
17
37,891
2.4
2.7
21
310,160
6.2
2.6
3
2,105
-3.0
-2.4
10
18,404
-6.3
-3.1
14
26,740
-3.2
-5.7
27
94,488
-1.2
0.5
16
288,451
1.1
-4.2
22
210,839
1.0
2.1
2
2,595
-1.4
-0.8
8
2,025
-3.2
-1.5
12
3,137
0.1
-3.8
23
4,520
-0.6
0.3
4
15,451
-4.3
-2.8
5
833
2.7
0.6
24
69,938
-0.7
-0.3
18
41,012
2.9
2.4
7
40,632
-3.9
-1.7
6
21,744
7.1
0.6
9
12,935
-1.2
-4.0
13
5,093
1.0
0.3
15
6,696
0.9
2.4
25
23,582
7.2
8.6
11
55,179
-4.3
-3.4
19
188,196

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
29.2 30.0 30.1 29.6 30.4 30.2 29.2 29.2 29.6 29.9 30.2 30.7 30.2 29.5 29.9
39.7 39.1 37.7 44.2 43.2 43.8 43.6 44.1 46.8 50.2 53.2 56.1 51.1 55.3 53.2
33.9 34.9 33.0 32.9 33.9 33.5 32.3 31.1 31.0 31.5 31.8 30.7 30.9 31.9 33.9
34.9 35.3 35.9 37.2 36.5 34.9 35.9 36.6 36.2 35.9 35.3 36.4 36.7 36.1 35.4
30.2 29.3 29.3 29.4 30.2 29.9 30.6 30.5 30.7 31.1 31.3 31.6 32.8 32.6 32.6
36.2 39.1 40.0 36.7 36.0 39.7 40.9 40.3 39.4 40.1 43.7 44.0 43.0 38.7 42.4
43.9 43.7 43.4 43.5 43.0 43.3 41.9 43.6 43.6 43.6 44.6 44.1 43.2 42.6 40.8
44.1 44.8 43.6 41.4 42.3 40.9 41.5 39.5 38.6 38.2 37.5 40.0 40.0 39.4 37.8
32.6 32.4 33.1 34.9 35.8 35.2 34.4 34.2 34.9 35.3 35.2 34.8 32.5 30.9 29.5
37.6 37.7 37.5 37.4 36.5 35.9 35.1 35.7 35.6 36.0 35.9 35.3 35.5 35.2 36.4
31.0 29.2 29.0 36.8 36.1 36.4 35.4 35.9 34.6 35.3 35.8 36.0 34.8 32.9 32.1
42.6 42.1 39.8 39.9 38.1 41.5 41.9 42.7 49.6 51.0 48.1 49.0 47.9 47.4 43.6
42.4 42.2 43.3 44.4 42.7 41.8 41.3 39.7 42.4 41.8 43.9 43.3 41.2 38.3 41.0
43.5 42.4 44.1 43.4 43.1 41.8 42.6 43.8 41.7 39.8 40.0 38.9 40.2 39.5 40.3
31.9 31.5 32.5 33.3 34.6 35.8 34.1 33.1 33.0 36.1 35.6 35.7 35.4 33.6 32.1
42.8 42.3 40.1 40.7 41.9 41.8 40.1 39.5 41.5 43.3 42.2 41.0 40.2 39.7 42.1
46.1 46.1 45.1 44.8 45.3 44.6 43.6 43.2 41.1 45.5 45.6 45.4 43.7 43.6 41.8
29.3 29.9 30.7 31.1 31.5 31.4 33.7 33.5 33.9 34.3 34.4 33.6 33.6 32.5 32.0
35.8 35.5 35.4 35.1 35.6 35.3 33.8 35.0 34.9 34.9 35.1 34.5 34.1 33.7 35.0
38.3 38.8 38.0 36.9 39.0 38.8 38.8 40.3 40.9 41.5 42.3 42.8 41.4 42.1 41.2
45.6 45.2 44.3 45.6 45.3 43.5 43.6 44.6 46.0 45.6 46.9 47.0 45.0 43.8 41.7
33.7 33.9 34.4 39.2 39.3 40.2 39.5 41.3 44.3 43.1 46.4 44.9 43.4 42.7 40.9
39.5 41.2 41.4 42.3 43.5 42.2 41.4 41.8 41.9 41.4 40.7 39.7 39.5 38.6 38.3
35.9 35.0 35.0 34.9 35.0 36.7 34.3 34.4 36.4 39.0 40.4 39.2 39.0 36.8 36.9
31.0 30.4 32.1 31.4 31.6 29.5 30.0 30.6 32.3 32.2 32.0 31.8 30.9 30.6 31.9
33.2 32.6 32.7 33.7 35.7 31.9 33.2 35.0 35.0 34.3 34.0 34.7 35.4 39.1 40.5
38.8 39.3 38.9 37.7 38.2 37.8 37.0 38.2 38.2 37.5 35.9 35.1 35.4 32.9 34.5

NO
IS

38.1
53.9

37.4
53.2

37.4
51.4

37.9
50.9

36.3
50.7

32.0
48.9

31.3
45.2

31.2
45.1

30.8
45.7

29.6
47.1

28.1
47.0

27.9
46.8

28.9
45.9

26.2
42.6

28.9
41.4

-9.2
-12.6

-3.1
-7.6

EU-27 averages
weighted
33.7
arithmetic
37.2

33.4
37.2

33.5
37.1

34.7
37.7

34.9
37.9

34.5
37.7

34.4
37.4

34.8
37.7

34.8
38.3

35.1
38.8

35.0
39.2

34.9
39.1

34.8
38.4

34.0
37.8

34.2
37.7

0.5
0.5

-0.3
0.0

EA-17 averages
weighted
32.8
arithmetic
36.6

32.3
36.6

32.4
36.6

33.9
37.0

34.0
37.1

33.7
37.2

33.6
36.8

33.9
36.9

33.9
37.4

34.3
38.2

34.5
38.4

34.5
38.4

34.3
37.7

33.4
36.6

33.4
36.2

0.6
-0.4

-0.3
-1.0

Convergence indicators
St.dev/mean 14.3 14.5
Max-min
16.9 16.9

13.7
16.1

12.9
16.1

12.0
15.2

12.3
15.1

12.2
14.4

12.5
15.4

13.8
20.0

14.3
21.2

15.2
23.0

15.9
25.4

14.1
20.9

15.6
25.8

14.0
23.7

-0.3
6.8

1.7
8.6

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

32,592
1,212

Table 7: Indirect Taxes as % of GDP - VAT

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
6.6
6.8
6.8
6.7
7.1
7.2
6.9
6.9
6.8
6.9
7.1
7.1
7.1
7.0
7.0
6.9
7.3
6.2
8.4
7.8
8.3
8.4
7.3
8.6
9.9 10.2 10.7 10.4 10.9
9.0
6.3
6.4
6.3
6.1
6.6
6.5
6.3
6.3
6.4
7.3
7.2
6.6
6.6
7.1
7.1
9.4
9.7
9.7
9.8
9.8
9.6
9.6
9.6
9.6
9.8 10.1 10.3 10.4 10.1 10.1
6.5
6.5
6.4
6.6
6.8
6.8
6.6
6.4
6.3
6.2
6.2
6.3
7.0
7.1
7.4
9.2
9.2
9.6
8.2
7.8
8.4
8.2
8.4
8.2
7.7
8.7
9.1
9.0
8.0
9.1
7.0
7.1
7.1
7.1
7.1
7.3
6.8
7.0
7.0
7.3
7.6
7.8
7.6
7.3
6.4
6.1
6.2
6.4
6.7
7.1
7.2
7.5
7.6
7.0
6.8
6.9
7.1
7.3
7.2
6.4
5.2
5.3
5.5
5.6
6.1
6.1
5.9
5.8
6.0
6.1
6.3
6.4
6.1
5.3
4.1
7.4
7.8
7.7
7.6
7.7
7.3
7.2
7.1
7.1
7.2
7.3
7.3
7.2
7.0
6.8
5.5
5.4
5.6
6.1
6.1
6.5
6.3
6.2
5.9
5.9
6.0
6.3
6.2
6.0
5.7
4.6
4.5
4.5
5.0
4.8
5.8
6.2
7.1
8.8
9.1
9.7 10.4 11.1 11.3
9.1
9.2
8.3
8.0
8.0
7.4
7.0
6.7
6.7
7.2
7.0
7.8
8.6
8.2
6.7
6.0
7.4
6.8
8.3
8.0
7.9
7.6
7.3
7.4
6.7
6.5
7.1
7.6
8.2
8.0
7.4
5.2
5.2
5.4
5.6
5.4
5.6
5.8
5.8
5.7
6.1
6.2
5.8
5.7
5.9
6.2
7.5
7.3
7.5
7.6
7.9
8.7
8.0
7.8
8.2
8.8
8.5
7.6
8.0
7.7
8.4
6.1
5.9
6.0
4.5
5.3
6.0
6.4
7.0
6.2
7.4
8.2
8.0
7.6
7.9
7.8
6.5
6.7
6.7
6.8
7.0
6.9
7.3
7.2
7.3
7.3
7.2
7.4
7.5
7.2
7.0
7.7
8.1
8.3
8.2
8.4
8.1
8.1
8.2
8.0
8.0
8.0
7.7
7.7
7.7
8.1
6.2
6.9
7.4
7.1
7.5
6.9
6.8
7.2
7.1
7.2
7.7
8.1
8.3
8.0
7.4
6.9
7.2
7.1
7.3
7.4
7.7
7.5
7.6
7.7
7.8
8.5
8.6
8.5
8.4
7.1
4.9
4.7
4.6
6.2
6.1
6.5
6.2
7.1
7.2
6.7
8.1
7.9
8.1
7.9
6.7
n.a. n.a. n.a. n.a.
4.8
8.7
8.3
8.6
8.5
8.5
8.6
8.5
8.5
8.5
8.4
8.4
7.6
7.2
7.5
6.8
7.0
7.2
7.0
7.5
7.8
7.9
7.5
6.7
6.9
6.7
7.9
8.1
8.5
8.3
8.3
8.2
8.0
8.1
8.6
8.5
8.7
8.7
8.4
8.4
8.8
9.1
8.5
8.6
8.7
8.8
8.6
8.7
8.8
8.8
8.8
9.0
8.9
9.0
9.3
9.7
6.5
6.6
6.6
6.4
6.6
6.6
6.6
6.6
6.8
6.8
6.7
6.6
6.6
6.4
5.8

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.3
-0.2
17
23,600
2.1
0.7
5
3,156
0.9
0.7
14
9,784
0.7
0.5
1
22,477
0.9
0.6
12
177,680
-0.2
0.6
4
1,255
-0.6
-0.9
21
10,227
0.2
-0.8
22
14,912
-1.1
-2.0
27
43,396
-0.6
-0.6
18
129,421
0.1
-0.8
26
86,537
4.5
3.3
3
1,546
-3.2
-1.1
24
1,109
0.0
-0.2
13
1,961
1.0
0.6
23
2,360
0.9
-0.3
8
7,820
1.7
1.8
10
457
0.5
0.1
16
40,086
0.4
0.0
9
22,158
1.2
0.5
11
23,056
0.2
-0.5
15
11,973
1.7
0.2
20
7,852
-0.2
7
2,984
-1.7
-0.3
19
4,221
0.8
0.5
6
15,004
0.6
1.1
2
28,226
-0.7
-0.8
25
90,420

9.4
9.7

9.3
9.8

9.4
9.8

9.7
10.0

9.4
11.0

8.4
10.6

8.4
9.4

8.5
9.4

8.2
9.7

8.1
10.4

7.9
11.1

8.0
11.3

8.3
10.5

7.3
9.1

7.8
8.0

-1.6
-1.7

-0.6
-2.6

EU-27 averages
weighted
6.6
arithmetic
6.7

6.7
6.7

6.7
6.7

6.8
6.8

7.0
7.0

7.0
7.3

6.8
7.2

6.8
7.3

6.8
7.4

6.8
7.5

6.9
7.8

7.0
7.9

7.1
7.9

6.9
7.7

6.6
7.4

0.0
0.7

-0.3
0.1

EA-17 averages
weighted
6.5
arithmetic
6.3

6.6
6.3

6.6
6.4

6.7
6.3

6.9
6.7

6.9
7.1

6.8
7.1

6.7
7.2

6.6
7.2

6.6
7.3

6.7
7.6

6.8
7.6

6.9
7.6

6.8
7.5

6.6
7.2

0.1
0.9

-0.4
0.1

Convergence indicators
St.dev/mean 28.2 27.6
Max-min
9.4
9.7

28.1
9.7

26.7
9.8

16.9
5.0

13.7
4.0

13.2
3.8

12.5
3.9

14.0
4.0

14.6
4.0

14.7
4.3

16.2
4.9

16.6
5.4

18.2
6.0

18.6
6.0

-9.6
-3.5

4.8
2.0

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

21,335
696

Table 8: Indirect Taxes as % of Total Taxation - VAT


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
1.0
0.1
25
23,600
8.7
4.8
1
3,156
3.4
1.6
16
9,784
1.7
1.6
15
22,477
2.3
2.4
20
177,680
-1.3
-2.0
3
1,255
1.4
-0.4
10
10,227
0.0
0.3
14
14,912
-2.4
-4.4
26
43,396
-1.0
-0.3
24
129,421
-0.6
-2.4
27
86,537
8.8
6.6
2
1,546
-5.3
-1.4
11
1,109
-1.7
0.0
4
1,961
2.7
2.4
22
2,360
2.9
-0.9
13
7,820
-0.1
1.5
9
457
2.2
1.1
21
40,086
0.4
0.2
19
22,158
6.6
2.1
6
23,056
-0.5
-1.6
8
11,973
6.8
3.4
5
7,852
22.4
-0.7
12
2,984
2.5
2.9
7
4,221
2.9
2.9
18
15,004
1.8
4.0
17
28,226
-2.1
-1.4
23
90,420

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
15.1 15.2 15.1 14.8 15.7 15.9 15.2 15.3 15.2 15.4 15.7 16.0 16.2 15.8 16.0
22.5 25.6 22.3 26.3 25.3 26.4 27.4 25.6 27.8 30.3 32.7 34.9 31.1 33.8 31.2
17.3 18.4 18.1 18.2 19.3 19.1 18.7 18.1 17.8 19.4 19.4 18.1 17.6 19.9 20.7
19.4 19.7 19.8 19.8 19.6 19.4 19.9 20.2 20.1 19.9 19.8 20.8 21.2 21.1 21.0
16.3 15.9 15.8 16.1 16.4 16.2 16.5 16.1 16.0 16.0 16.1 16.2 17.8 18.0 18.7
26.5 27.3 28.0 23.8 23.8 27.2 27.0 27.0 26.5 25.1 28.3 29.6 28.2 24.9 25.2
21.2 21.6 22.0 22.4 22.2 23.1 23.0 24.7 24.2 24.3 24.8 24.2 24.1 24.6 22.7
21.1 21.2 21.1 20.5 21.2 20.8 22.5 22.7 21.8 21.7 21.5 22.4 22.8 22.7 21.1
15.9 16.2 16.5 17.0 18.1 18.0 17.5 17.1 17.6 17.6 17.7 17.5 16.5 15.9 13.5
17.3 17.7 17.5 17.3 17.0 16.6 16.4 16.4 16.4 16.6 16.7 16.5 16.6 16.4 16.3
13.8 12.9 12.9 14.3 14.3 15.6 15.1 15.2 14.3 14.4 14.8 14.9 14.4 13.9 13.2
17.2 17.3 17.6 17.9 17.1 19.3 20.0 22.9 26.8 27.2 27.4 28.5 27.2 28.9 26.0
27.8 26.8 25.0 23.8 23.0 23.9 23.6 23.5 25.3 24.4 26.8 28.1 26.9 23.0 22.5
26.9 24.9 27.0 25.3 24.9 25.2 25.4 26.0 24.0 22.9 25.0 25.9 27.5 26.6 25.2
14.0 13.8 13.8 14.1 14.0 14.3 14.6 14.7 14.9 16.2 16.4 16.1 16.1 16.7 16.7
18.4 18.6 19.8 20.2 20.8 22.3 21.1 20.6 21.6 23.5 22.5 20.4 19.9 19.3 21.3
23.0 23.3 21.9 17.7 19.3 21.4 21.1 22.1 19.8 22.5 24.5 23.8 22.2 23.3 22.9
16.2 16.6 16.9 17.1 17.3 17.3 18.9 19.1 19.5 19.4 19.2 18.9 19.4 18.5 18.4
18.6 18.9 18.7 18.5 19.1 18.8 17.9 18.7 18.3 18.4 18.8 18.4 18.3 18.2 18.9
16.8 18.6 20.2 20.1 21.5 21.3 21.0 22.0 22.2 22.8 23.5 24.1 23.9 23.4 23.4
23.4 23.8 23.5 24.1 24.0 24.6 24.2 24.2 24.4 25.4 26.8 26.6 25.8 25.6 23.0
18.0 18.1 17.3 21.4 19.5 21.4 21.8 25.2 26.0 24.5 29.0 27.8 27.9 28.2 24.8
0.0
0.0
0.0
0.0 12.5 23.1 22.1 22.6 22.3 22.3 22.3 22.2 22.4 22.8 22.4
20.8 19.3 19.3 20.3 19.3 20.4 21.9 21.2 22.7 24.7 25.1 25.5 23.0 23.6 23.3
17.4 17.1 18.4 18.0 18.0 17.4 17.8 18.2 19.4 19.6 19.8 19.9 19.5 19.5 20.3
18.9 16.9 17.0 17.1 17.0 16.7 17.6 18.6 18.5 18.3 18.4 18.5 19.1 20.0 20.7
18.6 19.2 18.9 17.9 18.3 17.9 18.0 18.9 19.6 19.3 18.5 18.0 18.0 17.0 16.6

NO
IS

22.4
29.0

21.8
28.7

22.2
28.4

23.0
29.2

22.2
30.0

19.7
28.6

19.5
26.6

19.6
26.7

19.4
26.5

18.6
27.6

18.1
27.3

18.1
27.2

19.0
26.0

17.1
24.8

18.9
23.8

-3.5
-5.3

-0.8
-4.9

EU-27 averages
weighted
16.8
arithmetic
18.6

16.7
18.7

16.7
18.7

16.9
18.7

17.1
19.2

17.2
20.1

17.2
20.2

17.4
20.6

17.4
20.9

17.5
21.2

17.6
21.9

17.6
22.0

17.8
21.6

17.6
21.5

17.3
21.0

0.5
2.4

0.1
0.8

EA-17 averages
weighted
16.3
arithmetic
17.5

16.1
17.5

16.1
17.6

16.4
17.3

16.7
18.2

16.8
19.4

16.8
19.5

16.8
19.9

16.7
20.0

16.8
20.4

17.0
20.9

17.0
21.0

17.2
20.6

17.0
20.5

16.8
19.9

0.4
2.4

0.0
0.5

Convergence indicators
St.dev/mean 28.4 28.5
Max-min
27.8 27.3

27.9
28.0

26.6
26.3

17.3
12.8

17.4
12.9

17.4
12.7

17.5
12.3

18.8
13.5

18.6
15.9

21.6
17.9

23.2
20.0

21.0
16.7

21.7
19.9

19.2
18.0

-9.1
-9.8

1.9
5.1

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

21,335
696

Table 9: Indirect Taxes as % of GDP - Excise duties and consumption taxes

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.4
2.5
2.5
2.5
2.5
2.4
2.3
2.3
2.4
2.4
2.4
2.2
2.2
2.1
2.1
2.7
1.6
2.1
3.5
3.7
3.9
3.7
3.9
4.4
4.8
4.7
4.8
5.8
5.9
5.4
3.7
3.4
3.4
3.2
3.4
3.3
3.3
3.2
3.4
3.5
3.7
3.8
4.0
3.4
3.8
3.7
3.9
3.8
4.1
4.2
4.1
4.1
4.1
4.0
3.8
3.5
3.4
3.2
3.2
3.3
2.6
2.6
2.6
2.5
2.7
2.8
2.9
3.0
3.2
3.0
2.9
2.8
2.6
2.6
2.7
2.6
3.1
3.3
3.6
3.2
3.0
3.3
3.2
3.1
3.6
3.7
3.4
3.6
3.3
5.0
4.2
4.1
3.8
3.7
3.5
3.2
2.8
2.9
2.8
2.7
2.6
2.4
2.4
2.4
2.7
4.2
4.2
3.7
3.5
3.3
3.1
3.1
2.9
2.8
2.6
2.6
2.5
2.5
2.3
2.6
2.5
2.6
2.6
2.8
2.7
2.6
2.5
2.5
2.5
2.5
2.4
2.2
2.2
2.1
2.2
2.8
2.8
2.7
2.7
2.7
2.6
2.5
2.6
2.5
2.3
2.2
2.3
2.0
2.0
2.0
3.2
3.0
3.0
2.9
2.9
2.6
2.5
2.3
2.4
2.3
2.2
2.2
2.1
1.9
2.1
2.7
2.6
2.2
2.2
2.3
2.5
3.2
2.8
3.8
4.4
4.1
3.9
3.7
3.3
3.2
2.1
2.6
3.2
4.1
3.6
3.4
3.1
3.1
3.3
3.5
3.6
3.3
2.9
3.2
3.7
2.3
2.5
2.9
3.6
3.7
3.2
3.3
3.2
3.3
3.0
2.9
2.9
2.9
3.0
3.5
4.1
4.0
4.4
4.3
4.5
4.5
4.2
4.4
4.3
4.6
4.2
3.8
3.6
3.5
3.4
4.1
3.9
3.7
4.2
4.2
3.9
3.6
3.6
3.7
3.3
3.2
3.3
3.4
3.3
3.5
1.9
1.8
2.4
3.0
2.8
2.5
2.8
2.7
2.7
2.8
3.1
3.0
3.3
3.1
3.0
2.8
2.7
2.7
2.8
2.8
2.6
2.5
2.5
2.4
2.6
2.5
2.5
2.4
2.3
2.3
2.6
2.6
2.8
2.8
2.8
2.7
2.7
2.7
2.8
2.8
2.7
2.6
2.5
2.5
2.5
4.6
4.4
3.5
3.6
3.9
3.7
3.7
4.0
4.1
4.2
4.2
4.0
4.2
4.4
3.8
3.6
3.6
3.3
3.4
3.2
2.6
2.8
3.0
3.2
3.1
3.0
3.1
2.8
2.7
2.7
1.7
1.6
2.0
2.5
3.3
3.0
2.8
2.6
3.5
3.6
3.3
3.2
3.0
2.7
3.2
0.0
0.0
0.0
0.0
1.7
3.0
3.4
3.4
3.4
3.4
3.3
3.3
3.3
3.3
4.1
3.5
3.3
3.0
2.9
3.1
3.1
2.7
2.9
3.1
3.3
3.7
2.9
3.5
2.7
2.8
4.5
4.6
4.7
4.6
4.7
4.3
4.1
4.2
4.3
3.9
3.8
3.7
3.3
3.3
3.4
3.4
3.7
3.5
3.5
3.3
3.1
3.1
3.2
3.2
3.0
3.0
2.8
2.7
2.7
2.9
4.1
4.1
4.0
4.1
4.1
4.0
3.8
3.7
3.6
3.5
3.4
3.2
3.2
3.2
3.4

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.3
-0.3
26
7,152
2.7
1.5
1
1,905
0.1
0.5
5
5,196
-0.4
-0.8
12
7,291
0.0
-0.2
20
63,690
2.4
2.1
2
697
-1.5
-0.5
19
4,303
-1.6
-0.5
21
5,947
-0.3
-0.5
24
22,875
-0.8
-0.6
27
38,823
-1.1
-0.5
25
32,212
0.5
0.7
13
539
1.6
0.3
6
684
1.2
0.3
8
924
-0.6
-1.1
11
1,303
-0.6
-0.4
7
3,263
1.2
0.5
15
176
-0.5
-0.3
23
13,108
-0.1
-0.2
22
6,804
-0.8
0.1
4
11,775
-0.9
0.2
18
4,600
1.4
0.2
14
3,734
4.1
1.1
3
1,461
-0.7
-0.3
17
1,762
-1.1
-0.8
10
5,891
-0.5
-0.2
16
8,475
-0.7
-0.5
9
54,010

3.4
2.9

3.3
3.1

3.3
2.8

3.2
2.8

3.2
2.9

2.8
2.6

2.7
2.0

2.7
1.9

2.6
2.1

2.4
2.2

2.2
2.7

2.1
2.8

2.1
2.6

2.0
1.9

2.2
1.7

-1.2
-1.2

-0.6
-0.8

EU-27 averages
weighted
3.1
arithmetic
3.1

3.1
3.0

3.0
3.0

3.0
3.2

3.1
3.3

3.0
3.2

2.9
3.1

3.0
3.2

3.0
3.3

2.9
3.3

2.8
3.2

2.7
3.1

2.6
3.1

2.5
3.0

2.6
3.2

-0.4
0.1

-0.4
0.0

EA-17 averages
weighted
2.8
arithmetic
2.9

2.8
2.9

2.8
2.9

2.8
3.0

2.8
3.0

2.7
3.0

2.7
3.0

2.7
3.0

2.7
3.0

2.6
3.1

2.5
3.0

2.5
2.9

2.3
2.8

2.3
2.7

2.4
2.9

-0.5
-0.1

-0.4
-0.1

Convergence indicators
St.dev/mean 33.7 34.2
Max-min
4.6
4.6

30.1
4.7

28.2
4.6

21.0
2.9

19.0
2.2

17.2
1.9

18.4
2.1

18.8
2.0

21.0
2.6

20.6
2.5

20.8
2.6

25.8
3.8

27.5
4.0

26.4
3.4

-7.3
-1.2

7.4
1.2

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

6,100
149

Table 10: Indirect Taxes as % of Total Taxation - Excise duties and consumption taxes

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
5.4
5.6
5.6
5.5
5.5
5.3
5.0
5.1
5.3
5.4
5.4
5.1
4.9
4.6
4.9
8.9
5.4
7.8 11.0 11.9 12.5 11.9 13.6 14.2 14.8 15.1 15.8 17.4 18.4 18.8
10.1
9.9
9.6
9.7 10.1
9.6
9.6
9.3
9.5
9.4 10.0 10.2 10.8
9.6 11.0
7.5
7.8
7.7
8.3
8.5
8.2
8.5
8.5
8.3
7.7
7.0
6.8
6.6
6.6
6.8
6.6
6.5
6.4
6.2
6.6
6.7
7.3
7.6
8.0
7.7
7.5
7.2
6.7
6.5
6.7
7.5
9.4
9.7 10.6
9.7
9.6 10.8 10.5 10.0 11.9 12.0 11.1 11.4 10.4 14.0
12.7 12.3 11.9 11.5 10.9 10.3
9.6 10.1
9.5
9.0
8.4
7.6
7.6
8.2
9.6
14.4 14.4 12.2 10.9 10.0
8.9
9.3
8.7
8.7
8.5
8.2
7.9
7.9
7.2
8.4
7.7
7.8
7.8
8.5
8.2
7.8
7.5
7.5
7.4
7.1
6.6
6.2
6.0
6.4
7.1
6.5
6.3
6.2
6.2
6.0
5.9
5.7
6.0
5.8
5.4
5.0
5.2
4.7
4.8
4.9
7.9
7.3
6.9
6.8
6.9
6.2
5.9
5.7
5.8
5.5
5.5
5.2
4.8
4.5
4.9
9.9
9.7
8.6
7.9
8.2
8.4 10.2
9.0 11.5 13.1 11.4 10.7
9.0
8.4
9.1
6.4
8.5
9.9 12.3 11.3 11.6 10.8 10.9 11.6 12.2 12.4 10.9
9.4 11.0 13.9
8.4
9.1
9.4 11.4 11.8 10.7 11.7 11.4 11.6 10.7 10.3 10.0
9.8 10.1 11.9
10.9 10.6 11.2 11.0 11.7 11.6 10.5 11.2 11.3 12.3 11.2 10.7 10.0
9.8
9.2
10.1
9.8
9.9 11.1 10.9 10.0
9.6
9.5
9.7
8.8
8.6
9.0
8.4
8.3
8.9
6.9
7.1
8.8 11.6 10.3
8.9
9.2
8.5
8.5
8.6
9.1
9.1
9.7
9.0
8.8
7.0
6.6
6.8
7.0
6.9
6.5
6.5
6.5
6.5
6.8
6.6
6.4
6.3
6.0
6.0
6.2
6.1
6.4
6.3
6.3
6.2
6.0
6.3
6.5
6.6
6.5
6.1
6.0
5.8
5.8
12.4 11.8
9.7 10.0 11.1 11.2 11.5 12.1 12.7 13.2 12.8 11.9 12.0 13.0 11.9
12.2 11.8 11.1 11.2 10.3
8.2
9.1
9.7 10.0 10.0
9.5
9.6
8.5
8.3
8.8
6.3
6.3
7.6
8.7 10.6
9.8
9.8
9.4 12.7 13.3 11.8 11.1 10.5
9.6 11.8
0.0
0.0
0.0
0.0
4.6
8.1
9.0
9.0
8.8
8.9
8.6
8.6
8.7
9.0 11.0
8.7
8.4
8.1
8.0
8.6
9.1
8.2
8.9
9.5 10.5 11.7
9.9 12.1
9.2
9.7
9.9
9.7 10.2 10.0 10.2
9.0
9.1
9.3
9.7
9.0
8.6
8.4
7.8
7.7
8.0
7.2
7.4
6.8
6.8
6.5
6.1
6.3
6.7
6.6
6.3
6.1
5.9
5.8
5.8
6.2
11.8 11.9 11.5 11.4 11.3 10.8 10.4 10.7 10.4 10.1
9.4
8.8
8.9
8.6
9.9

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.6
-0.4
27
7,152
10.0
6.4
1
1,905
0.9
1.4
7
5,196
-0.7
-1.4
20
7,291
0.1
0.0
21
63,690
6.5
4.4
2
697
-3.2
-0.7
11
4,303
-6.0
-0.4
17
5,947
-0.6
-0.7
19
22,875
-1.6
-1.0
26
38,823
-3.0
-1.3
25
32,212
-0.9
0.7
13
539
7.4
2.2
3
684
3.5
1.1
5
924
-1.7
-2.4
12
1,303
-1.2
-1.1
14
3,263
1.9
-0.1
16
176
-1.0
-0.5
23
13,108
-0.4
-0.4
24
6,804
-0.5
0.7
4
11,775
-3.4
0.6
15
4,600
5.5
2.0
6
3,734
11.0
2.9
8
1,461
1.0
0.6
10
1,762
-2.0
-1.0
18
5,891
-1.0
0.1
22
8,475
-1.9
-0.9
9
54,010

8.1
8.8

7.7
9.0

7.8
8.2

7.5
8.1

7.5
7.8

6.6
6.9

6.3
5.6

6.2
5.4

6.2
5.8

5.5
5.9

5.1
6.6

4.8
6.6

4.9
6.4

4.6
5.2

5.4
5.1

-2.7
-3.7

-1.2
-1.8

EU-27 averages
weighted
7.7
arithmetic
8.5

7.6
8.4

7.5
8.4

7.6
8.9

7.6
9.1

7.4
8.8

7.4
8.9

7.6
8.9

7.6
9.3

7.4
9.4

7.1
9.1

6.8
8.7

6.6
8.6

6.5
8.4

6.8
9.2

-0.9
0.7

-0.6
0.4

EA-17 averages
weighted
7.1
arithmetic
8.3

6.9
8.2

6.8
8.1

6.8
8.2

6.8
8.3

6.6
8.0

6.7
8.2

6.8
8.2

6.9
8.4

6.7
8.6

6.4
8.3

6.2
7.9

5.8
7.8

5.7
7.4

6.0
8.1

-1.1
-0.2

-0.6
0.0

Convergence indicators
St.dev/mean 34.3 34.0
Max-min
14.4 14.4

29.9
12.2

30.8
12.3

24.4
7.3

22.5
7.2

22.1
6.8

23.1
8.5

25.1
8.9

28.3
9.4

28.6
10.1

28.7
10.7

32.5
12.7

34.3
13.9

35.2
14.0

0.9
-0.5

12.6
6.8

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

6,100
149

Table 11: Indirect Taxes as % of GDP - Other taxes on Products (incl. import duties)

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.0
2.1
2.2
2.2
2.2
2.2
2.2
2.1
2.2
2.2
2.3
2.4
2.4
2.3
2.1
2.4
2.2
2.1
2.0
1.3
1.0
0.8
0.8
0.8
0.9
1.0
1.1
0.4
0.4
0.3
1.5
1.5
1.2
1.1
0.9
1.0
0.8
0.8
0.8
0.5
0.5
0.5
0.5
0.5
0.4
2.3
2.3
2.4
2.7
2.5
2.0
1.8
2.0
1.9
2.2
2.6
2.6
2.5
2.2
1.6
1.1
0.9
1.0
1.0
1.0
0.9
0.9
0.9
0.9
0.9
0.9
0.9
1.0
0.9
0.9
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.4
0.4
0.4
0.4
0.3
2.0
2.0
2.0
2.1
2.2
2.3
2.0
1.7
2.0
2.2
2.6
3.0
2.6
1.8
1.1
1.9
2.0
2.6
2.7
3.1
3.3
2.7
2.4
2.3
2.2
2.2
2.7
2.6
2.6
2.1
1.7
1.5
1.6
1.8
1.9
1.9
1.9
2.0
2.3
2.5
2.8
2.9
2.6
1.7
1.4
1.7
1.7
1.7
1.7
1.7
1.7
1.6
1.7
1.7
1.9
1.9
1.8
1.9
1.7
1.7
2.5
2.6
2.7
2.9
2.9
2.7
2.5
2.6
2.5
2.9
2.8
3.0
3.0
2.9
3.0
2.9
2.7
2.3
2.0
1.9
3.0
2.7
2.3
2.0
1.7
1.4
1.4
1.9
1.6
1.1
0.8
0.7
0.7
0.6
0.6
0.4
0.4
0.4
0.5
0.5
0.5
0.5
0.8
0.6
0.5
1.8
1.7
1.7
1.5
1.4
1.2
1.0
1.2
1.1
1.1
0.8
0.4
0.4
0.4
0.4
1.2
1.2
1.3
1.4
1.4
1.5
1.3
1.1
1.1
1.1
1.2
1.1
1.3
1.0
0.8
5.7
5.2
3.6
3.2
3.5
3.3
3.2
3.1
3.5
3.6
3.6
3.8
4.1
4.1
3.9
4.1
3.7
3.7
3.6
4.0
3.7
3.7
3.6
3.6
3.9
3.5
3.6
3.6
3.3
2.8
1.4
1.6
1.8
1.8
1.9
2.0
2.1
1.9
1.9
2.0
2.1
2.2
2.0
2.0
1.8
1.2
1.2
1.2
1.3
1.2
1.2
1.2
1.1
1.2
1.2
1.1
1.2
1.1
1.1
1.1
1.8
1.6
1.5
1.1
0.9
0.8
0.6
0.6
0.6
0.4
0.3
0.3
0.4
0.4
0.3
2.5
2.4
2.4
2.6
2.9
2.7
2.6
2.5
2.3
2.4
2.6
2.7
2.7
2.4
2.2
2.0
2.2
2.3
2.3
2.3
2.2
1.6
1.3
1.0
1.0
1.0
1.2
0.7
0.6
0.4
15.0 14.7 13.7 14.1
8.1
1.8
1.4
1.3
1.3
1.1
0.9
0.9
1.1
1.0
0.8
1.7
1.7
2.0
1.7
1.8
1.7
0.7
0.7
0.7
0.5
0.3
0.3
0.4
0.4
0.4
1.5
1.4
1.4
1.4
1.3
1.2
1.2
1.2
1.2
1.3
1.3
1.3
1.3
1.2
1.3
0.9
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.8
0.7
1.1
1.0
1.2
1.3
1.4
1.6
1.4
1.3
1.2
1.3
1.3
1.5
1.5
1.2
1.0

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.2
-0.1
5
7,143
-2.1
-0.7
25
123
-1.1
-0.6
24
529
-0.7
-0.3
9
3,586
-0.2
0.0
16
21,520
0.1
0.1
26
43
-1.0
-1.2
13
1,733
0.1
-1.3
6
4,790
-0.2
-0.5
10
15,194
0.0
0.0
8
32,808
0.5
0.3
2
45,790
-1.9
-2.0
14
179
-0.3
0.0
20
92
-1.4
-0.7
22
119
-0.5
-0.8
18
295
-1.8
0.6
1
3,610
-1.2
-0.9
3
165
0.4
-0.2
7
10,083
-0.1
-0.1
12
3,018
-1.5
-0.5
27
926
-0.3
-0.5
4
3,675
-1.5
-1.8
21
528
-14.2
-1.0
17
283
-1.3
-1.3
23
250
-0.2
0.1
11
2,234
-0.2
0.0
19
2,098
0.0
-0.5
15
16,399

2.6
2.7

2.7
2.7

2.5
2.6

2.5
1.9

2.2
1.9

1.9
1.9

1.8
1.7

1.7
1.9

1.7
2.1

1.8
2.3

1.6
2.4

1.6
2.1

1.6
2.2

1.4
1.7

1.3
1.6

-1.3
-1.1

-0.6
-0.3

EU-27 averages
weighted
1.6
arithmetic
2.4

1.6
2.3

1.6
2.3

1.7
2.3

1.7
2.0

1.7
1.8

1.6
1.6

1.6
1.5

1.6
1.5

1.7
1.6

1.7
1.6

1.8
1.6

1.8
1.6

1.6
1.5

1.5
1.3

-0.1
-1.1

-0.2
-0.5

EA-17 averages
weighted
1.6
arithmetic
2.6

1.6
2.6

1.7
2.6

1.8
2.6

1.8
2.3

1.7
2.0

1.7
1.8

1.7
1.7

1.7
1.7

1.8
1.8

1.9
1.8

2.0
1.9

1.9
1.9

1.7
1.7

1.7
1.5

0.0
-1.2

-0.1
-0.5

Convergence indicators
St.dev/mean113.3 114.3 106.7 111.0
Max-min
14.7 14.5 13.5 13.9

74.5
7.9

51.6
3.5

55.9
3.5

55.5
3.4

57.1
3.4

61.4
3.6

62.6
3.3

65.8
3.5

65.8
3.7

68.3
3.7

72.4
3.6

-40.9
-11.2

20.8
0.0

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

3,638
139

Table 12: Indirect Taxes as % of Total Taxation - Other taxes on products (incl. import duties)

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
4.4
4.7
4.8
4.9
4.8
4.9
4.8
4.7
4.9
4.9
5.2
5.3
5.4
5.1
4.8
7.9
7.6
7.5
6.4
4.1
3.2
2.7
2.7
2.7
2.9
3.1
3.6
1.3
1.4
1.2
4.1
4.2
3.4
3.2
2.7
2.9
2.4
2.2
2.2
1.5
1.3
1.2
1.3
1.3
1.1
4.7
4.7
5.0
5.5
4.9
4.0
3.7
4.2
4.0
4.6
5.1
5.3
5.2
4.5
3.4
2.7
2.3
2.3
2.4
2.3
2.2
2.2
2.3
2.2
2.3
2.3
2.4
2.5
2.4
2.3
0.6
0.6
0.6
0.5
0.5
0.6
0.6
0.6
0.6
1.0
1.3
1.3
1.4
1.3
0.9
6.2
6.1
6.3
6.5
6.9
7.2
6.7
5.9
6.7
7.3
8.3
9.3
8.4
6.1
3.8
6.7
6.9
8.6
8.4
9.3
9.6
8.3
7.0
7.1
7.1
6.9
8.5
8.1
8.2
6.8
5.1
4.7
5.0
5.5
5.6
5.7
5.7
5.9
6.6
7.3
7.8
8.0
7.0
5.1
4.7
4.0
3.8
3.9
4.0
3.8
3.8
3.8
3.8
3.9
4.3
4.3
4.0
4.3
4.0
4.1
6.3
6.2
6.1
6.8
6.9
6.5
6.0
6.3
6.0
7.1
6.8
7.2
7.0
6.8
7.0
10.9 10.4
8.8
7.2
6.7 10.1
8.6
7.5
6.0
5.0
4.0
3.7
4.7
4.1
3.0
2.5
2.4
2.2
1.9
1.7
1.5
1.5
1.5
1.6
1.7
1.6
1.7
2.6
2.1
1.9
6.6
6.3
5.7
4.9
4.3
3.9
3.4
4.2
4.1
4.0
2.8
1.3
1.3
1.4
1.5
3.3
3.2
3.3
3.6
3.7
3.9
3.4
2.8
2.8
3.1
3.1
3.2
3.6
2.7
2.1
13.9 13.1
9.5
8.6
9.2
8.5
8.5
8.3
9.1
9.6
9.6 10.2 10.2 10.3
9.8
15.2 14.8 13.4 14.3 14.5 13.2 12.1 11.3 11.4 11.9 10.3 10.8 10.4
9.8
8.3
3.5
4.0
4.5
4.5
4.8
5.0
5.5
5.1
5.0
5.2
5.7
5.6
5.3
5.2
4.6
3.0
2.8
2.8
2.8
2.8
2.9
2.7
2.6
2.7
2.7
2.6
2.8
2.7
2.5
2.6
4.8
4.3
4.0
3.0
2.6
2.3
1.9
1.8
1.8
1.2
0.9
0.8
1.1
1.2
0.9
8.3
7.9
8.0
8.4
9.2
8.7
8.3
7.9
7.4
8.0
8.4
8.5
8.3
7.4
7.1
7.2
8.5
8.7
8.0
7.6
7.4
5.7
4.5
3.5
3.5
3.7
4.1
2.4
2.2
1.7
38.2 38.6 37.0 37.3 21.2
4.8
3.6
3.5
3.5
2.8
2.4
2.4
2.8
2.6
2.1
4.3
4.3
5.5
4.6
5.0
5.0
2.0
2.0
2.0
1.6
1.1
1.1
1.3
1.5
1.4
3.4
3.1
3.1
3.0
2.9
2.6
2.6
2.6
2.7
2.9
3.1
3.0
3.1
2.8
3.0
1.8
1.5
1.3
1.4
1.3
1.3
1.4
1.4
1.4
1.4
1.5
1.5
1.6
1.6
1.5
3.1
3.0
3.3
3.5
3.7
4.3
3.8
3.7
3.5
3.7
3.7
4.1
4.2
3.1
3.0

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.4
0.0
6
7,143
-6.7
-2.0
24
123
-2.9
-1.8
25
529
-1.4
-0.6
11
3,586
-0.5
0.1
16
21,520
0.2
0.3
27
43
-2.3
-3.4
10
1,733
0.1
-2.8
5
4,790
-0.3
-1.0
7
15,194
0.2
0.3
9
32,808
0.7
0.5
4
45,790
-7.9
-7.1
13
179
-0.7
0.3
19
92
-5.0
-2.4
22
119
-1.2
-1.8
18
295
-4.0
1.3
1
3,610
-6.9
-4.9
2
165
1.1
-0.4
8
10,083
-0.4
-0.3
15
3,018
-3.9
-1.4
26
926
-1.2
-1.7
3
3,675
-5.5
-5.7
20
528
-36.0
-2.7
17
283
-2.9
-3.6
23
250
-0.3
0.4
12
2,234
-0.3
0.2
21
2,098
-0.1
-1.3
14
16,399

6.3
8.2

6.4
7.8

5.9
7.4

5.9
5.5

5.2
5.3

4.5
5.1

4.1
4.9

4.0
5.5

3.9
5.7

4.2
6.0

3.7
6.0

3.6
5.1

3.7
5.4

3.2
4.7

3.2
4.7

-3.1
-3.5

-1.2
-0.3

EU-27 averages
weighted
4.0
arithmetic
6.8

3.9
6.7

4.0
6.5

4.1
6.3

4.2
5.7

4.1
5.0

4.0
4.5

4.0
4.3

4.0
4.3

4.3
4.4

4.4
4.3

4.6
4.5

4.5
4.4

4.0
4.0

3.9
3.5

-0.1
-3.3

-0.2
-1.5

EA-17 averages
weighted
4.1
arithmetic
7.4

4.0
7.3

4.2
7.3

4.3
7.3

4.3
6.5

4.2
5.7

4.1
5.1

4.2
4.8

4.2
4.8

4.7
5.0

4.8
4.9

4.9
5.1

4.8
5.1

4.4
4.6

4.3
4.0

0.1
-3.4

0.0
-1.6

Convergence indicators
St.dev/mean105.5 108.2 104.2 107.9
Max-min
37.5 38.0 36.4 36.8

76.3
20.7

60.0
12.6

61.8
11.5

58.8
10.7

60.2
10.8

63.3
10.9

63.8
9.4

67.8
10.0

66.3
9.3

67.4
9.1

69.3
9.0

-36.3
-28.5

9.3
-3.6

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

3,638
139

Table 13: Indirect Taxes as % of GDP - Other taxes on production

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
1.9
2.0
2.0
2.0
2.0
1.9
1.9
1.8
1.9
1.9
1.8
1.9
1.6
1.8
1.8
0.1
0.1
0.0
0.1
0.6
0.5
0.5
0.6
0.7
0.7
0.7
0.6
0.5
0.5
0.6
0.9
0.8
0.7
0.6
0.6
0.6
0.6
0.5
0.5
0.4
0.4
0.4
0.4
0.4
0.4
1.6
1.5
1.7
1.8
1.8
1.6
1.8
1.8
1.8
1.8
1.7
1.7
1.8
1.9
2.0
1.8
1.9
1.9
2.0
2.0
2.0
1.8
1.8
1.8
1.9
2.1
2.3
2.3
2.3
2.0
0.5
0.6
0.6
0.6
0.6
0.7
0.8
0.7
0.7
0.6
0.6
0.6
0.6
0.7
0.8
1.2
1.2
1.1
1.0
0.9
0.8
0.8
0.8
0.9
0.9
0.9
1.0
1.0
1.1
1.3
0.5
0.7
0.5
0.5
0.6
0.6
0.5
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.5
1.3
1.3
1.3
1.3
1.3
1.2
1.2
1.2
1.1
1.1
1.1
1.1
1.1
1.1
1.2
4.2
4.4
4.4
4.4
4.3
4.2
4.1
4.1
4.1
4.2
4.3
4.2
4.3
4.3
4.6
1.2
1.2
1.4
3.8
3.4
3.4
3.5
3.6
3.5
3.3
3.5
3.6
3.7
3.3
3.0
1.2
1.2
1.2
1.9
1.7
1.1
1.0
1.0
1.7
1.9
1.9
2.2
2.9
2.4
2.0
1.9
1.4
2.0
2.2
2.1
1.4
1.5
1.0
1.1
1.0
0.9
0.8
0.7
0.6
0.8
0.5
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.6
0.5
0.5
0.5
0.4
0.5
1.4
1.5
1.6
1.8
2.0
2.3
2.2
1.7
1.5
1.7
1.9
2.0
2.0
1.5
1.5
0.2
0.3
0.3
0.3
0.4
0.4
0.4
0.4
0.4
0.5
0.5
0.6
0.7
0.7
0.8
0.3
0.2
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.8
0.6
0.5
0.5
0.5
0.6
1.1
1.1
1.0
1.0
1.0
1.0
1.1
1.1
1.1
1.1
1.1
1.0
1.0
1.1
1.2
3.3
3.3
3.3
3.3
3.3
3.2
3.3
3.3
3.3
3.1
3.1
3.0
3.0
3.1
3.3
1.6
1.5
1.5
1.3
1.3
1.3
1.4
1.4
1.3
1.4
1.7
2.0
1.5
1.6
1.6
0.5
0.5
0.5
0.6
0.6
0.6
0.6
0.9
1.3
0.7
0.7
0.7
0.8
0.8
0.9
0.6
0.3
0.2
0.3
0.5
0.5
0.6
0.6
0.6
0.5
0.5
0.6
0.8
0.8
0.7
0.5
1.0
1.6
1.9
2.0
2.3
2.5
2.5
2.8
2.8
2.9
2.5
2.1
1.6
1.0
0.9
1.2
0.8
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.8
0.8
0.8
0.7
0.7
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.2
0.2
0.2
0.2
0.3
2.5
3.4
3.8
4.3
5.6
4.0
3.9
4.0
4.1
4.0
3.9
4.3
4.2
5.4
5.6
1.8
1.8
1.8
1.8
1.7
1.8
1.7
1.7
1.6
1.6
1.6
1.6
1.5
1.6
1.7

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.1
0.0
8
6,225
0.4
0.0
23
197
-0.5
-0.2
26
525
0.4
0.4
5
4,537
0.2
0.0
6
47,270
0.3
0.1
18
110
0.1
0.5
12
2,142
-0.1
-0.1
25
1,091
-0.1
0.0
13
13,023
0.4
0.4
2
87,399
1.9
-0.3
4
46,300
0.7
0.9
7
331
-1.1
-0.6
19
140
0.0
-0.1
24
133
0.1
-0.9
11
562
0.6
0.4
17
758
0.4
0.3
22
36
0.1
0.1
14
6,661
0.0
0.1
3
9,032
0.0
0.3
10
4,874
0.4
0.3
16
1,496
0.1
0.2
21
820
0.5
-1.3
15
365
-0.1
0.0
20
463
0.1
0.1
27
453
3.1
1.6
1
16,380
-0.1
0.0
9
27,366

0.6
2.6

0.6
2.6

0.6
2.6

0.6
2.8

0.6
2.8

0.5
3.1

0.6
2.9

0.5
2.7

0.5
2.8

0.5
2.9

0.5
2.9

0.6
3.2

0.6
3.3

0.6
2.9

0.6
2.6

0.0
0.0

0.0
-0.5

EU-27 averages
weighted
2.0
arithmetic
1.2

2.1
1.3

2.1
1.3

2.4
1.5

2.4
1.6

2.3
1.5

2.3
1.5

2.3
1.4

2.2
1.5

2.2
1.5

2.3
1.5

2.4
1.5

2.3
1.5

2.3
1.5

2.4
1.5

0.3
0.3

0.0
0.1

EA-17 averages
weighted
2.1
arithmetic
1.3

2.2
1.4

2.2
1.4

2.6
1.6

2.5
1.6

2.5
1.6

2.4
1.6

2.4
1.5

2.4
1.6

2.4
1.6

2.5
1.6

2.6
1.7

2.6
1.7

2.5
1.6

2.5
1.6

0.4
0.3

0.0
0.0

Convergence indicators
St.dev/mean 77.5 79.1
Max-min
4.0
4.2

81.0
4.4

81.6
4.2

82.9
5.4

77.7
4.0

76.8
3.9

77.8
3.9

76.1
3.8

76.1
3.9

77.2
4.0

77.1
4.0

78.6
4.0

83.5
5.2

83.9
5.4

6.5
1.3

6.3
1.4

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

1,519
227

Table 14: Indirect Taxes as % of Total Taxation - Other taxes on production

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
4.3
4.4
4.6
4.4
4.4
4.2
4.2
4.1
4.3
4.1
3.9
4.3
3.7
4.0
4.2
0.5
0.5
0.1
0.5
1.9
1.7
1.7
2.2
2.2
2.2
2.3
1.9
1.4
1.7
1.9
2.4
2.3
1.9
1.8
1.9
1.9
1.6
1.5
1.5
1.2
1.1
1.1
1.1
1.1
1.1
3.3
3.1
3.4
3.6
3.6
3.3
3.7
3.8
3.8
3.7
3.4
3.5
3.6
3.9
4.2
4.5
4.6
4.8
4.8
4.9
4.8
4.6
4.5
4.5
5.0
5.4
5.9
5.8
5.7
5.0
1.5
1.7
1.7
1.8
1.9
2.3
2.5
2.3
2.2
2.1
2.1
2.1
2.0
2.2
2.2
3.7
3.7
3.3
3.1
2.9
2.6
2.8
2.9
3.1
3.1
3.1
3.0
3.1
3.7
4.8
1.9
2.3
1.7
1.6
1.8
1.6
1.4
1.0
1.0
1.0
0.9
1.2
1.2
1.3
1.5
4.0
3.8
3.8
4.0
3.8
3.7
3.7
3.6
3.3
3.2
3.2
3.1
3.0
3.4
4.1
9.8
9.9
9.9
9.9
9.6
9.5
9.3
9.5
9.5
9.7
9.8
9.6
9.9
9.9 11.0
2.9
2.8
3.1
8.9
7.9
8.1
8.4
8.7
8.4
8.2
8.7
8.6
8.5
7.6
7.1
4.6
4.7
4.8
7.0
6.1
3.7
3.1
3.3
5.2
5.7
5.3
6.1
7.1
6.0
5.6
5.7
4.6
6.2
6.5
6.7
4.8
5.4
3.7
3.9
3.4
3.0
2.5
2.4
2.2
2.8
1.7
2.1
2.0
1.9
2.0
1.9
2.1
2.2
2.0
2.1
1.9
1.8
1.7
1.4
1.7
3.7
3.9
4.2
4.6
5.2
6.0
5.6
4.4
4.0
4.5
5.0
5.7
5.7
4.4
4.0
0.5
0.8
0.9
0.8
1.0
1.0
1.0
1.0
1.1
1.4
1.4
1.5
1.7
1.7
2.1
1.0
1.0
0.9
1.2
1.2
1.2
1.2
1.3
1.4
2.5
1.7
1.6
1.4
1.5
1.8
2.7
2.7
2.5
2.5
2.6
2.6
2.8
2.9
2.8
2.9
2.9
2.7
2.7
2.7
3.1
8.1
7.7
7.4
7.4
7.4
7.5
7.2
7.4
7.5
7.3
7.3
7.2
7.1
7.2
7.7
4.2
4.0
4.1
3.8
3.8
3.9
4.4
4.4
4.1
4.3
5.1
6.0
4.4
4.5
4.9
1.7
1.6
1.7
1.8
1.8
1.9
2.1
2.8
4.2
2.2
2.2
2.3
2.4
2.6
2.9
2.3
1.1
0.7
1.1
1.6
1.6
2.2
2.2
2.2
1.7
1.8
2.0
2.6
2.8
2.6
1.3
2.6
4.4
5.0
5.2
6.2
6.7
6.7
7.3
7.4
7.5
6.5
5.6
4.3
2.7
2.2
3.0
2.1
2.0
2.0
2.1
2.2
2.3
2.2
2.2
2.5
2.7
2.6
2.4
2.6
0.3
0.4
0.4
0.5
0.5
0.4
0.5
0.5
0.5
0.7
0.6
0.6
0.6
0.6
0.6
5.3
6.8
7.5
8.5 10.8
7.8
7.8
8.4
8.5
8.3
8.0
8.8
8.9 11.6 12.0
5.2
5.2
5.1
4.9
4.8
4.8
4.8
4.9
4.7
4.5
4.4
4.3
4.2
4.3
5.0

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.1
0.1
11
6,225
1.5
0.3
22
197
-1.3
-0.7
26
525
1.0
0.9
10
4,537
0.4
0.2
7
47,270
0.7
-0.1
20
110
1.0
2.1
9
2,142
-0.3
-0.1
25
1,091
0.1
0.4
12
13,023
1.3
1.6
2
87,399
4.1
-1.0
4
46,300
1.0
1.9
5
331
-2.9
-1.9
16
140
0.1
-0.2
24
133
0.3
-2.0
13
562
1.6
1.0
21
758
0.8
0.6
23
36
0.4
0.5
14
6,661
-0.3
0.3
3
9,032
0.7
1.0
8
4,874
1.2
1.0
15
1,496
0.3
0.9
18
820
1.4
-3.5
17
365
0.4
0.4
19
463
0.3
0.2
27
453
6.7
4.2
1
16,380
-0.2
0.2
6
27,366

1.4
7.9

1.4
7.7

1.5
7.4

1.4
8.0

1.4
7.6

1.2
8.3

1.3
8.1

1.3
7.6

1.3
7.6

1.2
7.6

1.2
7.1

1.3
7.8

1.3
8.1

1.3
7.9

1.3
7.7

0.0
-0.1

0.1
-0.6

EU-27 averages
weighted
5.1
arithmetic
3.3

5.2
3.4

5.3
3.5

6.1
3.8

5.9
4.0

5.8
3.7

5.8
3.8

5.8
3.8

5.8
3.9

5.8
3.9

5.9
3.9

6.0
3.9

5.9
3.9

5.9
3.9

6.1
4.0

1.0
0.7

0.4
0.3

EA-17 averages
weighted
5.3
arithmetic
3.4

5.3
3.6

5.3
3.6

6.4
4.1

6.1
4.1

6.1
4.0

6.1
4.0

6.1
4.0

6.1
4.2

6.2
4.2

6.4
4.2

6.4
4.3

6.4
4.3

6.3
4.1

6.4
4.2

1.1
0.7

0.3
0.1

Convergence indicators
St.dev/mean 68.3 66.2
Max-min
9.4
9.5

69.0
9.8

70.4
9.4

68.0
10.3

64.6
9.0

63.5
8.8

64.2
9.0

63.1
9.0

63.6
9.0

65.7
9.2

65.6
9.0

67.4
9.3

69.8
11.1

68.4
11.4

0.1
2.0

3.8
2.4

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

1,519
227

Table 15: Direct Taxes as % of GDP - Total


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.8
-1.6
5
54,089
-3.1
-1.1
26
2,045
-2.2
-0.9
22
10,116
-0.8
-0.3
1
67,196
0.1
-1.4
12
264,500
-2.9
-0.2
20
1,045
-2.8
-2.6
13
17,336
1.6
-1.5
18
19,813
-0.3
-0.6
15
105,241
1.8
-2.3
14
194,259
0.4
0.9
6
234,902
2.3
0.2
11
1,896
0.1
-0.1
23
1,332
-2.3
-2.4
25
1,600
-1.4
-1.0
7
5,344
1.2
0.1
16
9,142
5.6
4.7
8
809
-0.4
0.2
10
69,483
1.1
-0.4
9
35,244
-4.3
0.3
21
23,183
0.8
-0.5
17
15,226
-4.1
-0.5
24
7,651
1.4
1.0
19
2,966
-5.3
-1.9
27
3,474
-0.9
-4.9
3
28,261
-0.1
-2.9
2
57,288
0.9
-0.6
4
251,891

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
16.7 16.8 17.2 17.8 17.4 17.6 17.8 17.6 17.2 17.5 17.6 17.3 17.0 17.3 15.9
9.0
9.3
9.1
8.7
7.7
6.9
7.5
6.4
6.2
6.0
4.9
5.2
8.2
6.7
5.8
9.6
8.4
8.9
8.3
8.5
8.3
8.8
9.1
9.6
9.6
9.2
9.2
9.5
8.0
7.4
31.0 31.0 30.5 30.1 30.3 30.5 29.5 29.3 29.6 30.4 31.9 30.7 30.1 29.9 30.2
10.9 11.3 11.1 11.4 11.9 12.5 11.0 10.7 10.6 10.2 10.3 10.9 11.3 11.5 11.0
10.4
9.0
9.3 10.4
9.8
7.7
7.2
7.5
8.0
7.9
7.0
7.1
7.6
7.9
7.5
13.6 14.1 14.0 13.8 13.9 13.5 12.8 11.6 11.9 12.4 12.3 13.2 12.9 11.7 10.9
6.9
6.6
7.3
8.8
9.1 10.0
8.8
8.8
8.0
8.2
8.7
8.2
8.2
8.2
8.5
10.3 10.4 10.6 10.3 10.4 10.5 10.4 10.8 10.5 10.6 11.4 12.2 13.4 11.3 10.0
8.4
9.0
9.7 11.8 12.4 12.5 12.6 11.8 11.4 11.6 11.8 12.2 11.9 11.9 10.2
15.0 15.4 16.5 14.6 15.0 14.5 14.8 14.1 14.7 13.9 13.4 14.4 15.1 15.3 15.4
8.8
8.5
8.6
9.8 10.7 11.0 11.2 11.2
9.6
8.7 10.2 10.8 13.8 12.9 11.2
7.1
7.0
7.5
8.0
7.7
7.3
7.6
7.8
7.6
7.9
7.9
8.5
9.2
9.7
7.2
8.4
8.0
8.7
9.0
9.1
8.4
7.8
7.5
8.0
8.7
9.0
9.6
9.2
9.3
6.0
15.4 15.9 16.5 16.1 14.9 15.0 15.3 15.4 14.8 13.1 13.7 13.2 13.2 13.4 14.0
8.6
9.1
8.8
8.7
9.3
9.7 10.1 10.1
9.6
9.0
9.1
9.4 10.3 10.5
9.8
8.3
7.4
8.3
8.0
8.8
9.2 10.2 11.4 12.0 11.4 12.0 12.1 13.5 13.1 13.9
12.5 13.0 12.4 12.2 12.1 12.0 11.7 11.8 11.0 10.7 11.7 11.9 12.2 11.9 12.1
11.7 12.7 13.6 13.7 13.3 13.2 15.1 13.9 13.8 13.6 12.9 13.0 13.5 14.0 12.8
11.7 11.3 11.1 10.9
7.7
7.2
6.7
6.9
6.6
6.4
7.0
7.5
8.6
8.6
7.5
8.3
8.9
9.0
8.7
9.1
9.6
9.2
9.1
8.5
8.4
8.3
8.7
9.5
9.7
9.1
10.6
9.8 10.3
8.4
7.8
7.0
6.4
5.8
6.0
6.4
5.3
6.0
6.7
6.7
6.5
6.9
7.4
7.5
7.5
7.5
7.4
7.6
7.8
8.0
8.3
8.7
9.1
9.2
8.9
8.4
10.8
9.7
9.2
9.0
9.0
7.4
7.5
7.1
7.1
6.1
6.0
6.1
6.2
6.5
5.5
17.4 19.2 18.7 19.1 18.8 21.4 19.3 19.2 18.1 17.8 17.9 17.7 17.8 17.9 16.5
19.8 20.7 21.1 21.0 21.7 22.6 20.8 19.6 20.2 20.9 22.0 22.2 21.2 19.8 19.7
15.2 14.9 15.2 16.4 16.3 16.7 16.8 15.7 15.2 15.4 16.4 17.1 16.8 18.3 16.1

NO
IS

16.2
12.9

17.0
13.3

16.8
14.1

15.8
14.2

16.9
15.3

20.1
16.1

20.2
16.5

19.8
16.5

19.5
16.8

21.1
17.0

22.4
18.3

23.0
18.8

22.1
18.9

22.8
18.3

19.6
16.7

3.4
3.8

-0.5
0.6

EU-27 averages
weighted
12.4
arithmetic
12.0

12.8
12.0

13.1
12.2

13.5
12.3

13.7
12.2

13.9
12.2

13.5
12.0

13.0
11.8

12.8
11.6

12.7
11.5

13.0
11.7

13.5
12.0

13.7
12.4

13.6
12.3

12.6
11.5

0.2
-0.5

-1.3
-0.8

EA-17 averages
weighted
11.3
arithmetic
11.3

11.8
11.5

12.1
11.7

12.4
11.9

12.7
12.0

12.9
12.1

12.5
11.9

12.1
11.8

11.9
11.5

11.7
11.2

11.8
11.4

12.3
11.6

12.7
12.1

12.5
12.0

11.7
11.4

0.4
0.0

-1.1
-0.7

Convergence indicators
St.dev/mean 42.7 44.5
Max-min
24.0 24.4

42.8
23.2

41.8
22.6

42.8
22.9

46.1
23.6

44.5
23.1

44.1
23.5

44.9
23.6

46.6
24.4

48.8
27.0

45.7
25.5

40.9
24.0

41.6
23.4

46.4
24.7

3.8
0.7

0.4
1.1

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

53,464
1,452

Table 16: Direct Taxes as % of Total Taxation - Total


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-1.3
-2.2
8
54,089
-8.9
-1.7
26
2,045
-5.1
-3.2
23
10,116
-0.6
1.0
1
67,196
0.3
-2.0
16
264,500
-8.9
-4.0
24
1,045
-2.7
-4.3
5
17,336
4.2
-0.8
15
19,813
1.4
1.7
10
105,241
4.8
-3.8
19
194,259
-1.7
1.0
9
234,902
-1.3
-4.9
11
1,896
5.5
2.3
17
1,332
-9.8
-7.5
25
1,600
-3.7
-0.5
7
5,344
3.8
0.1
18
9,142
9.5
7.8
4
809
0.6
1.8
12
69,483
1.8
-0.4
13
35,244
-8.2
1.4
21
23,183
1.2
-1.6
14
15,226
-14.4
1.1
20
7,651
4.6
2.5
22
2,966
-7.7
-2.7
27
3,474
0.1
-7.0
6
28,261
0.8
-1.9
3
57,288
2.4
0.7
2
251,891

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
38.0 37.7 38.3 39.1 38.2 38.9 39.4 38.9 38.4 38.9 39.3 38.9 38.7 39.0 36.7
29.1 32.4 32.9 27.3 24.9 21.9 24.5 22.3 19.9 18.3 15.7 16.9 24.5 20.6 20.2
26.5 24.1 25.4 25.0 24.9 24.6 26.0 26.2 27.0 25.7 24.7 25.0 25.4 22.4 21.4
63.5 63.0 62.3 61.0 60.6 61.8 60.9 61.2 61.6 62.0 62.8 61.8 61.6 62.1 62.8
27.5 27.9 27.2 28.0 28.6 29.8 27.6 27.2 26.7 26.3 26.7 27.9 28.7 29.1 27.8
30.0 27.0 27.0 30.5 30.0 25.0 23.9 24.3 26.2 26.0 22.8 23.0 23.7 24.7 21.0
41.2 42.5 43.3 43.4 43.6 42.8 42.9 40.8 41.1 41.1 40.1 41.0 41.0 39.3 38.5
23.8 22.5 23.9 27.0 27.2 28.8 26.6 26.2 24.9 26.1 27.3 26.1 25.6 25.8 28.0
31.4 31.5 32.0 31.3 30.8 31.1 31.0 31.9 30.9 30.7 32.0 33.4 36.1 33.9 32.8
19.7 20.5 21.9 26.8 27.7 28.3 28.9 27.3 26.5 26.9 27.0 27.7 27.6 27.7 24.5
37.5 36.7 37.7 34.5 35.4 34.8 35.7 34.5 35.6 34.3 33.2 34.3 35.1 35.7 35.8
33.1 32.5 33.8 35.3 38.2 36.7 36.2 35.8 29.2 26.0 28.6 29.6 33.6 32.8 31.8
21.5 22.6 23.5 23.7 24.0 24.7 26.5 27.5 26.5 27.7 27.2 27.9 30.2 33.5 27.0
30.4 29.4 28.5 28.3 28.8 28.1 27.3 26.4 28.3 30.8 31.6 32.6 31.0 31.0 20.6
41.6 42.3 42.0 40.9 39.0 38.4 38.4 39.2 38.8 35.2 36.6 36.7 36.9 38.0 37.9
21.1 23.1 23.3 23.2 24.3 24.9 26.4 26.7 25.3 24.1 24.3 25.3 25.7 26.3 24.9
31.1 29.0 30.2 31.3 32.1 32.7 33.5 36.1 38.2 34.6 35.5 36.3 39.2 38.5 40.6
31.2 32.3 31.2 30.9 30.0 30.0 30.6 31.3 29.3 28.6 31.2 30.5 31.6 30.5 31.8
28.3 29.7 30.6 31.0 30.3 30.6 33.4 31.7 31.5 31.3 30.5 31.0 32.1 32.9 30.1
31.6 30.5 30.4 30.7 22.2 22.1 20.7 21.2 20.5 20.3 21.3 22.2 24.6 25.2 23.5
28.1 29.6 29.8 28.7 29.4 30.8 29.7 28.9 26.8 27.3 26.3 26.8 29.0 29.6 29.2
38.5 38.0 39.2 28.9 25.1 23.1 22.2 20.5 21.6 23.3 19.2 21.1 23.1 24.0 24.2
17.7 19.5 20.2 19.8 19.6 19.8 20.2 20.7 20.9 21.6 22.5 23.8 24.3 24.0 22.3
26.8 24.6 24.8 24.5 25.5 21.9 22.6 21.3 21.7 19.4 19.2 20.7 21.0 22.2 19.2
38.2 40.7 40.2 41.3 40.9 45.3 43.0 42.9 41.0 41.0 40.6 40.3 41.4 41.4 38.3
41.2 41.1 41.6 40.9 42.1 43.9 42.1 41.2 42.2 43.5 45.0 45.9 44.8 42.7 42.0
43.7 43.4 43.6 45.6 45.0 45.4 46.1 44.9 43.7 43.7 45.4 46.5 46.4 48.9 46.1

NO
IS

38.5
38.7

40.0
38.9

39.9
40.7

37.7
41.2

39.9
41.6

47.1
43.3

47.2
46.8

46.0
46.8

46.1
45.9

48.7
44.8

51.4
45.1

52.2
45.3

50.4
46.7

52.9
49.8

47.4
49.6

8.9
10.9

0.2
6.3

EU-27 averages
weighted
31.5
arithmetic
32.3

31.9
32.4

32.6
32.8

33.5
32.6

33.7
32.2

34.4
32.1

34.2
32.1

33.4
31.7

32.8
31.3

32.8
30.9

33.2
31.0

34.0
31.6

34.5
32.7

34.5
32.7

32.8
31.1

1.3
-1.2

-1.7
-1.0

EA-17 averages
weighted
28.5
arithmetic
30.9

29.0
31.0

29.5
31.4

30.3
32.0

30.7
32.2

31.3
32.1

31.0
32.0

30.4
31.7

30.0
31.0

29.7
30.3

29.9
30.6

30.7
31.1

31.5
32.1

31.4
32.1

30.1
31.0

1.6
0.1

-1.2
-1.1

Convergence indicators
St.dev/mean 29.2 29.0
Max-min
45.7 43.5

27.9
42.2

26.9
41.2

27.8
41.0

30.0
42.0

29.1
40.6

29.5
40.7

30.2
41.7

30.8
43.7

32.5
47.1

30.8
44.9

27.9
40.5

28.4
41.5

31.7
43.7

2.6
-2.1

1.7
1.7

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

53,464
1,452

Table 17: Direct Taxes as % of GDP - Personal income taxes


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-1.3
-1.1
4
41,233
-1.2
-1.1
26
1,029
-1.2
-0.9
24
4,973
0.2
0.9
1
58,947
0.4
-0.5
8
232,280
-2.4
-1.2
18
789
-2.5
-1.4
10
12,547
1.5
0.1
20
11,971
-0.7
0.4
14
74,240
2.2
-0.9
12
142,869
1.2
0.2
5
178,093
0.0
0.3
23
668
0.1
-0.1
19
1,006
-2.1
-3.6
22
1,097
-0.3
0.6
11
2,937
0.7
0.1
13
6,768
1.2
0.7
15
365
0.9
2.6
9
49,036
0.7
-0.1
7
27,384
-3.7
0.2
21
14,404
0.4
0.4
17
9,619
-3.4
0.1
25
4,148
0.0
0.3
16
2,088
-1.2
-1.0
27
1,529
-0.8
-1.0
3
23,011
-0.3
-1.7
2
47,719
0.2
-0.3
6
163,543

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
13.5 13.1 13.4 13.4 13.1 13.3 13.6 13.4 13.1 13.0 12.9 12.4 12.2 12.6 12.2
4.2
4.0
3.9
4.6
4.4
4.0
3.5
3.2
3.2
3.1
2.7
2.6
3.2
2.9
2.9
4.8
4.8
4.8
4.7
4.5
4.6
4.5
4.7
4.9
4.8
4.6
4.2
4.3
3.7
3.6
26.3 26.2 25.9 25.5 25.8 25.6 26.0 25.7 25.6 24.9 24.9 24.9 25.4 25.3 26.5
9.3
9.4
9.2
9.5
9.9 10.2
9.9
9.6
9.3
8.7
8.6
8.9
9.2
9.6
9.7
8.1
7.5
7.5
8.0
7.8
6.8
6.5
6.4
6.5
6.3
5.6
5.6
5.9
6.3
5.7
10.4 10.4 10.3
9.9
9.5
9.2
8.7
7.5
7.7
8.3
8.4
8.8
8.9
8.2
7.9
3.6
3.7
4.0
4.9
5.1
5.0
4.5
4.5
4.3
4.4
4.6
4.7
4.9
4.9
5.1
7.7
7.7
7.2
7.0
6.7
6.6
6.8
6.8
6.6
6.4
6.6
7.1
7.7
7.5
7.0
5.3
5.5
5.8
8.0
8.2
8.4
8.2
7.9
7.9
7.9
8.0
7.8
7.5
7.7
7.5
10.5 10.8 11.1 11.2 11.6 11.5 11.0 10.7 10.6 10.5 10.5 11.0 11.4 11.8 11.7
3.9
3.1
3.3
3.7
3.7
3.6
3.9
4.3
4.4
3.5
3.9
4.6
6.2
5.0
3.9
5.3
5.1
5.4
5.7
5.6
5.6
5.5
5.6
5.8
5.9
5.7
6.0
6.1
6.3
5.4
6.2
6.2
7.1
7.6
8.2
7.7
7.2
6.9
6.5
6.8
6.9
6.8
6.6
6.6
4.1
8.0
8.1
8.1
7.5
7.2
7.2
7.0
6.4
6.5
6.6
7.1
7.5
7.1
7.7
7.7
6.5
7.0
6.7
6.4
6.8
7.2
7.5
7.5
7.0
6.5
6.6
6.7
7.2
7.6
7.3
5.0
4.5
5.0
4.8
5.3
5.6
6.2
6.1
6.3
6.4
6.2
6.3
6.4
5.6
6.3
7.7
7.2
6.3
6.1
6.0
6.0
6.2
6.8
6.5
6.0
6.6
6.9
7.4
7.2
8.6
9.3
9.8 10.5 10.5 10.5 10.1 10.8 10.5 10.5 10.2
9.6
9.7
9.9 10.4 10.0
8.4
8.0
7.6
7.7
5.0
4.4
4.5
4.3
4.2
3.6
3.9
4.6
5.2
5.3
4.6
5.4
5.6
5.3
5.1
5.1
5.3
5.4
5.2
5.2
5.0
5.2
5.3
5.5
5.6
5.7
6.9
6.7
5.3
4.6
3.5
3.5
3.3
2.7
2.8
2.9
2.3
2.8
3.3
3.4
3.5
5.9
6.0
5.9
5.6
5.6
5.6
5.7
5.7
5.7
5.7
5.5
5.7
5.5
5.8
5.9
3.6
4.0
4.3
4.3
4.3
3.4
3.5
3.3
3.2
2.7
2.6
2.5
2.5
2.7
2.4
14.2 15.4 14.3 13.9 13.5 14.5 14.1 14.0 13.7 13.3 13.5 13.3 13.0 13.3 13.4
16.7 17.6 17.7 17.8 17.9 18.1 17.6 17.0 17.5 17.5 17.9 18.1 17.2 16.6 16.4
10.2
9.5
9.1 10.2 10.4 10.8 11.0 10.4
9.9 10.0 10.4 10.5 10.8 10.8 10.4

NO
IS

10.7
10.5

10.7
11.3

10.9
11.3

11.7
11.6

11.4
12.4

10.3
13.1

10.4
13.8

10.7
13.9

10.5
14.2

10.3
14.3

9.7
14.6

9.1
14.6

9.7
14.5

9.2
14.5

10.3
13.1

-0.4
2.6

0.0
0.0

EU-27 averages
weighted
9.2
arithmetic
8.4

9.3
8.4

9.2
8.3

9.7
8.5

9.9
8.3

10.0
8.3

9.8
8.2

9.5
8.0

9.3
8.0

9.1
7.8

9.2
7.8

9.3
8.0

9.5
8.2

9.5
8.2

9.5
8.0

0.2
-0.4

-0.5
-0.3

EA-17 averages
weighted
8.5
arithmetic
7.7

8.6
7.7

8.6
7.7

9.1
7.9

9.3
7.8

9.4
7.8

9.2
7.8

9.0
7.6

8.8
7.5

8.5
7.3

8.5
7.4

8.7
7.5

8.9
7.7

9.1
7.8

9.0
7.7

0.6
0.0

-0.3
-0.1

Convergence indicators
St.dev/mean 57.9 59.5
Max-min
22.7 23.1

58.9
22.6

56.9
21.8

59.1
22.3

60.6
22.2

61.0
22.7

61.5
22.9

61.6
22.7

62.5
22.3

63.2
22.6

61.1
22.4

58.2
22.8

58.7
22.6

63.1
24.1

5.1
1.4

2.5
1.9

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

28,110
1,141

Table 18: Direct Taxes as % of Total Taxation - Personal income taxes


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-2.8
-1.4
5
41,233
-3.3
-2.6
26
1,029
-2.7
-2.9
25
4,973
1.2
3.2
1
58,947
1.0
0.0
8
232,280
-7.4
-6.2
19
789
-3.4
-1.4
6
12,547
4.4
2.5
18
11,971
-0.4
3.6
10
74,240
5.7
-0.9
17
142,869
1.0
-0.4
7
178,093
-3.6
-0.8
24
668
4.4
1.5
13
1,006
-8.6
-11.5
22
1,097
-0.8
2.6
12
2,937
2.4
0.0
15
6,768
-0.5
-1.5
16
365
3.3
7.4
11
49,036
0.9
0.1
9
27,384
-8.0
1.0
21
14,404
0.3
1.3
14
9,619
-12.0
1.7
23
4,148
0.7
0.7
20
2,088
-0.5
-1.5
27
1,529
0.1
0.5
3
23,011
0.2
-0.2
2
47,719
0.5
0.6
4
163,543

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
30.7 29.6 29.7 29.4 28.7 29.4 30.1 29.6 29.2 28.8 28.8 27.9 27.9 28.5 28.0
13.5 14.0 14.1 14.3 14.2 12.7 11.4 11.2 10.2
9.5
8.7
8.4
9.5
9.0 10.2
13.3 13.7 13.8 14.1 13.1 13.5 13.3 13.4 13.6 12.8 12.3 11.6 11.7 10.4 10.5
53.9 53.4 52.9 51.8 51.6 51.9 53.6 53.6 53.2 50.9 49.0 50.1 51.8 52.6 55.1
23.4 23.1 22.7 23.2 23.6 24.4 24.7 24.3 23.5 22.4 22.2 22.7 23.4 24.4 24.4
23.3 22.3 21.8 23.3 23.9 22.1 21.5 20.7 21.0 20.5 18.2 18.2 18.5 19.5 15.9
31.3 31.5 31.9 31.3 29.8 29.3 29.3 26.4 26.6 27.6 27.2 27.3 28.1 27.8 27.8
12.5 12.4 13.2 15.1 15.4 14.4 13.6 13.5 13.6 14.2 14.5 15.1 15.2 15.4 16.9
23.6 23.3 21.7 21.3 19.8 19.5 20.2 20.1 19.4 18.5 18.6 19.3 20.8 22.5 23.1
12.3 12.5 13.2 18.1 18.3 18.9 18.8 18.3 18.5 18.2 18.4 17.8 17.5 18.0 18.0
26.1 25.7 25.4 26.5 27.2 27.5 26.6 26.2 25.5 25.8 26.0 26.2 26.4 27.4 27.1
14.8 12.0 12.7 13.5 13.3 12.0 12.5 13.6 13.5 10.5 10.9 12.5 15.1 12.7 11.2
16.0 16.7 16.8 16.8 17.6 18.8 19.3 19.7 20.4 20.8 19.6 19.8 20.1 21.8 20.4
22.7 22.7 23.3 24.0 26.0 25.6 25.3 24.2 23.3 24.0 24.1 23.1 22.3 21.7 14.1
21.7 21.7 20.6 19.1 18.8 18.3 17.7 16.2 17.2 17.8 19.0 20.9 20.0 21.7 20.8
16.0 17.9 17.6 17.0 17.7 18.5 19.6 19.9 18.6 17.5 17.6 18.1 18.0 19.0 18.5
18.8 17.7 18.4 18.7 19.3 19.8 20.3 19.4 20.0 19.5 18.5 19.0 18.7 16.5 18.3
19.2 17.9 15.9 15.5 14.9 15.0 16.1 18.1 17.5 16.0 17.5 17.8 19.1 18.4 22.5
22.4 22.9 23.6 23.7 23.9 23.3 23.9 24.0 23.9 23.4 22.7 23.2 23.6 24.4 23.4
22.6 21.5 21.0 21.7 14.2 13.5 13.9 13.1 13.1 11.6 12.0 13.6 15.0 15.6 14.6
18.1 18.5 17.5 16.9 16.4 17.1 17.4 16.6 16.4 16.5 16.4 16.3 16.7 17.0 18.5
25.1 26.0 20.0 15.8 11.4 11.4 11.5
9.7 10.2 10.5
8.3 10.0 11.2 12.1 13.1
15.0 15.7 16.0 14.8 14.6 15.0 15.2 15.0 15.0 15.0 14.2 15.0 14.7 15.7 15.7
8.9 10.1 11.6 11.8 12.2
9.9 10.6
9.9
9.8
8.5
8.4
8.6
8.7
9.4
8.4
31.1 32.7 30.8 30.0 29.4 30.6 31.5 31.2 31.0 30.5 30.7 30.3 30.3 30.9 31.2
34.8 34.9 34.9 34.7 34.8 35.2 35.6 35.8 36.5 36.4 36.6 37.5 36.3 35.8 35.0
29.5 27.8 26.1 28.4 28.8 29.4 30.0 29.8 28.6 28.3 28.9 28.7 29.8 28.7 29.9

NO
IS

25.5
31.5

25.2
32.9

25.8
32.8

27.8
33.8

26.9
33.8

24.1
35.3

24.3
39.0

24.8
39.4

24.9
38.8

23.7
37.9

22.2
36.1

20.7
35.4

22.1
35.9

21.4
39.4

24.9
38.9

-0.6
7.4

0.8
3.7

EU-27 averages
weighted
23.4
arithmetic
22.2

23.1
22.1

22.8
21.7

24.1
21.9

24.2
21.4

24.7
21.4

24.8
21.6

24.5
21.2

23.9
21.1

23.4
20.6

23.5
20.3

23.6
20.7

24.0
21.1

24.3
21.4

24.6
21.2

1.2
-1.0

-0.1
-0.2

EA-17 averages
weighted
21.3
arithmetic
20.8

21.1
20.6

20.9
20.4

22.3
20.7

22.3
20.6

22.8
20.4

22.8
20.6

22.5
20.2

22.1
20.1

21.5
19.6

21.6
19.5

21.7
19.9

22.1
20.3

22.9
20.6

23.1
20.7

1.9
-0.1

0.4
0.3

Convergence indicators
St.dev/mean 41.6 41.2
Max-min
45.0 43.3

40.6
41.2

39.2
39.9

41.2
40.1

42.7
41.9

43.5
42.9

44.3
44.0

44.2
43.4

45.1
42.4

45.3
40.8

44.2
41.7

43.1
43.1

43.4
43.7

45.6
46.7

4.0
1.7

2.9
4.7

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

28,110
1,141

Table 19: Direct Taxes as % of GDP - Corporate income tax

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.3
2.7
2.8
3.4
3.2
3.2
3.1
3.0
2.9
3.1
3.2
3.6
3.5
3.4
2.5
4.5
5.0
5.1
4.0
3.1
2.7
3.8
3.0
2.8
2.5
1.8
2.1
4.4
3.2
2.5
4.6
3.4
3.8
3.4
3.8
3.5
4.1
4.3
4.6
4.7
4.5
4.8
5.0
4.2
3.6
2.3
2.5
2.7
3.0
2.4
3.3
2.8
2.9
2.9
3.2
3.9
4.4
3.8
3.3
2.5
0.9
1.2
1.3
1.3
1.5
1.7
0.6
0.6
0.7
0.9
1.1
1.4
1.4
1.1
0.7
2.3
1.5
1.8
2.4
2.0
0.9
0.7
1.1
1.6
1.7
1.4
1.5
1.6
1.7
1.8
2.8
3.1
3.2
3.4
3.9
3.8
3.6
3.7
3.8
3.7
3.5
3.9
3.5
2.9
2.5
2.3
2.0
2.3
2.8
3.2
4.1
3.4
3.4
2.9
3.0
3.3
2.7
2.5
2.5
2.4
1.9
2.0
2.7
2.5
2.9
3.1
2.9
3.3
3.1
3.5
3.9
4.2
4.8
2.9
2.3
1.8
2.0
2.3
2.3
2.7
2.8
3.1
2.5
2.1
2.3
2.3
2.9
2.9
2.8
1.3
3.3
3.8
4.1
2.5
2.8
2.4
3.2
2.7
2.3
2.4
2.3
2.9
3.3
3.0
2.4
4.0
4.4
4.4
4.9
5.9
6.2
6.2
6.0
4.3
3.7
4.6
5.5
6.8
7.0
6.5
1.8
1.8
2.2
2.3
2.0
1.6
1.9
2.0
1.5
1.8
2.0
2.3
2.7
3.2
1.6
2.0
1.7
1.5
1.3
0.8
0.7
0.5
0.6
1.4
1.9
2.1
2.8
2.6
2.7
1.8
6.6
6.8
7.5
7.6
6.7
7.0
7.3
8.0
7.3
5.7
5.8
5.0
5.3
5.1
5.5
1.8
1.8
1.9
2.1
2.3
2.2
2.3
2.3
2.2
2.1
2.1
2.3
2.8
2.6
2.1
2.6
2.3
2.6
2.5
2.7
2.9
3.2
3.9
4.5
4.1
4.5
4.9
6.1
6.7
6.7
3.3
4.1
4.5
4.5
4.5
4.3
4.2
3.6
3.0
3.3
3.6
3.7
3.5
3.4
2.1
1.6
2.1
2.2
2.3
2.0
2.2
3.3
2.4
2.3
2.4
2.3
2.3
2.6
2.6
1.9
2.7
2.7
2.7
2.6
2.4
2.4
1.9
2.0
1.8
2.2
2.5
2.4
2.8
2.7
2.3
2.3
2.7
3.1
3.1
3.5
3.7
3.3
3.3
2.8
2.9
2.7
2.9
3.6
3.7
2.9
3.7
3.1
4.2
3.7
3.8
3.0
2.5
2.6
2.8
3.2
2.7
2.8
3.1
3.0
2.6
0.5
0.9
1.0
1.0
1.2
1.2
1.3
1.6
1.7
1.9
2.8
3.0
3.2
2.5
1.8
6.0
4.3
3.6
3.2
3.1
2.6
2.6
2.5
2.8
2.6
2.7
2.9
3.0
3.1
2.5
2.3
2.8
3.5
4.3
4.3
5.9
4.2
4.2
3.4
3.5
3.3
3.4
3.9
3.5
2.0
2.6
2.6
2.8
2.6
3.0
3.8
2.6
2.0
2.2
2.9
3.6
3.6
3.8
2.9
3.0
2.8
3.2
3.9
3.9
3.5
3.5
3.5
2.8
2.7
2.9
3.4
4.0
3.4
3.6
2.8

Difference1)
Ranking Revenue2
2009
1995 to 2009 2000 to 2009 2009
0.2
-0.7
9
8,611
-2.0
-0.2
10
890
-1.0
0.2
4
4,983
0.1
-0.8
13
5,461
-0.2
-1.0
27
16,380
-0.5
1.0
22
256
-0.3
-1.3
12
3,944
0.1
-1.7
14
5,690
0.4
-0.8
16
24,244
-0.5
-1.5
26
24,040
-0.9
0.0
15
36,895
2.5
0.3
2
1,096
-0.2
0.0
25
291
-0.2
1.2
23
489
-1.1
-1.5
3
2,075
0.3
-0.1
19
1,980
4.1
3.8
1
391
-1.1
-2.2
18
12,243
0.3
-0.3
21
5,114
-0.4
-0.1
17
7,114
0.6
-0.9
6
4,842
-1.1
-0.4
8
3,058
1.3
0.7
24
652
-3.5
-0.1
11
1,577
-0.3
-3.9
20
3,494
0.4
-0.7
5
8,751
0.0
-0.8
7
43,695

4.4
1.1

5.2
0.9

5.0
1.0

3.2
1.1

4.5
1.5

8.9
1.1

8.9
0.9

8.1
0.8

8.0
1.3

9.8
1.2

11.8
2.0

12.9
2.4

11.4
2.5

12.6
2.0

8.3
1.8

3.9
0.7

-0.6
0.6

EU-27 averages
weighted
2.1
arithmetic
2.8

2.4
2.8

2.8
3.1

2.6
3.1

2.7
3.1

2.8
3.1

2.6
3.0

2.4
3.0

2.2
2.8

2.4
2.9

2.6
3.0

3.0
3.3

3.0
3.5

2.7
3.3

1.9
2.7

-0.1
-0.1

-0.9
-0.4

EA-17 averages
weighted
1.9
arithmetic
2.8

2.2
2.9

2.5
3.1

2.3
3.2

2.5
3.3

2.6
3.4

2.5
3.3

2.2
3.3

2.1
3.0

2.3
3.0

2.4
3.1

2.7
3.3

2.9
3.6

2.5
3.4

1.7
2.8

-0.2
0.1

-1.0
-0.6

Convergence indicators
St.dev/mean 49.2 45.3
Max-min
6.0
5.9

43.8
6.4

42.8
6.6

42.1
5.9

47.9
6.3

49.4
6.8

51.4
7.5

45.6
6.6

34.4
4.8

35.2
4.7

32.5
4.1

34.4
5.4

38.1
5.9

52.0
6.0

2.8
0.0

4.1
-0.3

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

22,551
155

Table 20: Direct Taxes as % of Total Taxation - Corporate income tax


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.5
-1.3
17
8,611
-5.8
0.2
7
890
-2.1
0.3
4
4,983
0.3
-1.5
22
5,461
-0.5
-2.3
27
16,380
-1.5
2.3
21
256
0.4
-3.2
8
3,944
0.0
-3.9
10
5,690
1.8
-1.7
12
24,244
-1.1
-3.3
26
24,040
-2.7
-0.2
18
36,895
3.5
-2.2
2
1,096
0.4
0.6
16
291
-1.1
4.0
15
489
-2.9
-3.1
3
2,075
0.9
-0.2
20
1,980
9.8
9.3
1
391
-2.5
-5.3
19
12,243
0.6
-0.7
25
5,114
-0.1
-0.3
13
7,114
1.5
-2.7
6
4,842
-3.7
-0.1
5
3,058
3.6
1.8
23
652
-6.3
1.0
9
1,577
-0.3
-7.8
24
3,494
1.0
-0.9
14
8,751
0.1
-1.7
11
43,695

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
5.3
6.0
6.3
7.4
7.1
7.1
6.9
6.7
6.4
6.9
7.2
8.0
8.0
7.6
5.8
14.6 17.6 18.4 12.4 10.2
8.6 12.5 10.5
8.9
7.8
5.9
6.8 13.1
9.8
8.8
12.7
9.7 11.0 10.1 11.2 10.3 12.0 12.3 12.8 12.5 12.0 13.1 13.4 11.7 10.5
4.8
5.1
5.5
6.1
4.8
6.6
5.8
6.0
6.1
6.5
7.7
8.8
7.8
6.9
5.1
2.2
2.9
3.1
3.3
3.6
4.0
1.4
1.5
1.9
2.4
2.8
3.5
3.5
2.8
1.7
6.7
4.6
5.1
7.1
6.0
2.9
2.3
3.6
5.1
5.4
4.7
4.9
5.2
5.1
5.2
8.3
9.4
9.9 10.6 12.1 12.0 12.1 13.1 13.1 12.2 11.4 12.3 11.3
9.8
8.8
8.0
6.8
7.5
8.6
9.4 12.0 10.1 10.0
9.1
9.6 10.3
8.6
7.9
7.9
8.0
5.8
6.1
8.1
7.7
8.7
9.2
8.6
9.6
9.3 10.0 11.0 11.6 12.8
8.8
7.6
4.2
4.7
5.2
5.3
5.9
6.3
7.0
5.9
5.0
5.4
5.3
6.6
6.7
6.4
3.0
8.3
9.0
9.4
5.9
6.6
5.9
7.8
6.6
5.7
5.9
5.8
7.0
7.6
7.1
5.6
14.9 16.8 17.1 17.7 21.3 20.6 20.1 19.2 13.1 11.1 13.1 15.0 16.6 18.0 18.4
5.5
5.9
6.8
6.8
6.4
5.3
6.6
7.1
5.3
6.1
6.9
7.5
8.9 10.9
5.9
7.4
6.4
5.0
4.1
2.6
2.3
1.9
2.1
4.9
6.6
7.3
9.4
8.7
9.1
6.3
17.7 18.1 19.0 19.4 17.4 17.8 18.4 20.4 19.2 15.3 15.4 13.8 14.8 14.3 14.7
4.5
4.5
4.9
5.5
5.9
5.6
6.0
6.1
5.8
5.6
5.6
6.3
6.9
6.5
5.4
9.8
9.0
9.4
9.6 10.0 10.3 10.6 12.3 14.4 12.5 13.3 14.8 17.7 19.8 19.6
8.1 10.1 11.4 11.4 11.0 10.9 11.0
9.4
8.1
8.8
9.7
9.4
9.1
8.8
5.6
3.8
4.9
5.0
5.3
4.5
5.0
7.2
5.5
5.3
5.6
5.5
5.6
6.2
6.2
4.4
7.3
7.1
7.5
7.3
6.9
7.5
5.8
6.3
5.6
7.1
7.6
7.1
7.9
7.9
7.2
7.8
8.9 10.2 10.1 11.3 12.0 10.6 10.5
8.8
9.4
8.5
9.1 10.9 11.2
9.3
13.4 12.0 16.1 12.8 12.3
9.8
8.8
9.3 10.1 11.6
9.8 10.0 10.5 10.7
9.7
1.3
2.4
2.8
2.6
3.1
3.1
3.4
4.1
4.6
5.0
7.2
7.7
8.6
6.7
4.9
15.0 10.9
9.8
8.8
8.8
7.7
7.8
7.6
8.4
8.2
8.7
9.9 10.2 10.7
8.7
5.0
6.0
7.5
9.4
9.4 12.5
9.4
9.3
7.7
8.1
7.6
7.7
9.0
8.1
4.7
5.4
5.1
5.6
5.1
5.9
7.3
5.3
4.3
4.6
6.0
7.3
7.5
8.0
6.3
6.4
7.9
9.2 11.1 10.8
9.8
9.7
9.5
8.2
7.9
8.1
9.3 10.8
9.4
9.6
8.0

NO
IS

10.5
3.4

12.3
2.6

11.8
3.0

7.5
3.1

10.7
4.0

20.9
3.1

20.7
2.6

18.9
2.2

18.9
3.4

22.7
3.1

27.0
5.0

29.4
5.9

26.0
6.3

29.3
5.6

20.0
5.3

9.5
1.9

-0.9
2.2

EU-27 averages
weighted
5.2
arithmetic
8.0

6.0
8.1

6.8
8.8

6.5
8.6

6.7
8.6

7.0
8.6

6.7
8.5

6.1
8.4

5.7
8.0

6.2
8.1

6.7
8.4

7.6
9.0

7.6
9.6

6.9
9.2

5.0
7.8

-0.2
-0.2

-2.0
-0.8

EA-17 averages
weighted
4.7
arithmetic
7.8

5.5
8.0

6.1
8.6

5.7
8.8

6.1
9.2

6.4
9.4

6.1
9.1

5.7
9.1

5.2
8.5

5.7
8.3

6.0
8.7

6.8
9.1

7.1
9.8

6.3
9.4

4.3
8.0

-0.4
0.2

-2.1
-1.4

Convergence indicators
St.dev/mean 52.4 51.2
Max-min
16.3 15.7

50.4
16.2

46.0
16.8

48.8
18.7

49.6
18.3

51.5
18.6

52.9
19.0

47.2
17.3

36.2
12.9

35.0
12.6

32.8
11.5

34.6
14.2

39.7
17.0

53.5
17.9

1.1
1.6

3.9
-0.4

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

22,551
155

Table 21: Direct Taxes as % of GDP - Other

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
0.8
1.0
1.0
1.0
1.1
1.1
1.1
1.2
1.2
1.4
1.4
1.3
1.3
1.3
1.3
0.3
0.2
0.1
0.2
0.2
0.2
0.2
0.2
0.3
0.3
0.4
0.5
0.6
0.6
0.4
0.2
0.3
0.2
0.2
0.2
0.3
0.2
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
2.3
2.2
2.0
1.6
2.1
1.6
0.7
0.7
1.1
2.3
3.1
1.5
1.0
1.3
1.3
0.7
0.8
0.6
0.6
0.6
0.6
0.6
0.5
0.5
0.6
0.6
0.7
0.7
0.7
0.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.5
0.5
0.5
0.5
0.5
0.5
0.4
0.4
0.4
0.4
0.4
0.5
0.5
0.5
0.5
1.0
0.9
1.0
1.1
0.8
0.8
1.0
0.9
0.7
0.7
0.8
0.8
0.8
0.8
0.9
0.7
0.7
0.7
0.7
0.8
0.8
0.8
0.7
0.8
0.8
0.8
0.9
0.9
0.9
0.6
1.4
1.5
1.6
1.5
1.6
1.3
1.4
1.3
1.3
1.4
1.4
1.4
1.5
1.4
1.4
1.2
0.8
1.3
0.9
0.6
0.6
0.6
0.7
1.8
1.1
0.6
0.5
0.5
0.5
1.3
0.9
1.0
1.0
1.1
1.0
1.2
1.1
0.9
0.9
1.5
1.7
0.7
0.8
0.8
0.8
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.4
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.8
1.0
1.0
1.0
1.1
0.9
0.9
1.0
0.9
0.8
0.8
0.7
0.7
0.7
0.9
0.2
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.3
0.3
0.4
0.7
0.6
0.7
0.8
0.8
0.7
0.8
1.4
1.2
0.9
1.3
0.8
1.0
0.8
0.9
1.6
1.7
1.6
1.6
1.6
1.6
1.3
1.4
1.4
1.4
1.5
1.3
1.3
1.3
1.4
0.8
0.8
0.8
0.9
0.9
0.9
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
1.0
0.7
0.7
0.7
0.6
0.4
0.3
0.3
0.6
0.6
0.5
0.6
0.5
0.6
0.6
0.5
0.6
0.6
0.6
0.5
0.5
0.5
0.5
0.6
0.5
0.4
0.4
0.4
0.4
0.5
0.5
0.0
0.0
0.9
0.1
0.4
0.6
0.5
0.4
0.3
0.3
0.3
0.3
0.4
0.3
0.4
0.6
0.5
0.5
0.9
0.7
0.6
0.6
0.6
0.5
0.6
0.4
0.4
0.4
0.6
0.6
1.2
1.4
1.2
1.4
1.6
1.5
1.4
1.3
1.2
0.8
0.6
0.6
0.6
0.6
0.6
0.9
1.0
0.9
0.9
0.9
1.0
1.0
1.0
1.0
1.1
1.0
1.0
0.9
1.0
1.0
0.5
0.6
0.6
0.6
0.7
0.7
0.6
0.5
0.5
0.5
0.5
0.5
0.2
0.3
0.3
2.2
2.2
2.2
2.3
2.3
2.3
2.4
2.4
2.5
2.6
2.6
2.6
2.6
4.0
2.9

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.4
0.1
6
4,245
0.0
0.2
22
127
-0.1
-0.2
25
160
-1.1
-0.4
5
2,788
-0.1
0.1
13
15,840
0.0
0.0
27
0
0.0
0.0
18
845
0.0
0.1
9
2,152
0.0
-0.2
15
6,757
0.0
0.1
3
27,350
0.1
0.7
4
19,914
-0.1
-0.5
12
132
0.2
0.0
24
36
0.0
0.0
26
14
0.0
0.0
11
332
0.2
0.1
20
394
0.3
0.2
10
53
-0.1
-0.2
2
8,204
0.2
0.1
8
2,746
-0.1
0.2
17
1,665
-0.2
-0.1
19
765
0.4
-0.2
21
445
0.1
0.0
14
227
-0.6
-0.9
16
368
0.1
0.0
7
1,756
-0.2
-0.4
23
818
0.7
0.5
1
44,653

1.0
1.3

1.1
1.2

1.0
1.7

1.0
1.5

1.0
1.4

0.9
1.8

0.9
1.8

1.0
1.8

1.0
1.3

1.0
1.5

1.0
1.7

0.9
1.7

1.0
1.8

0.9
1.8

1.0
1.8

0.0
0.5

0.1
0.0

EU-27 averages
weighted
1.1
arithmetic
0.8

1.1
0.8

1.2
0.8

1.2
0.8

1.2
0.8

1.1
0.8

1.1
0.7

1.1
0.8

1.3
0.8

1.2
0.8

1.2
0.9

1.1
0.7

1.2
0.7

1.3
0.8

1.2
0.8

0.1
0.0

0.1
0.0

EA-17 averages
weighted
1.0
arithmetic
0.8

1.0
0.9

1.0
0.9

1.0
0.9

0.9
0.9

0.9
0.9

0.9
0.8

0.9
0.9

1.1
0.9

1.0
0.9

0.9
0.9

0.9
0.8

0.9
0.8

0.9
0.8

1.0
0.9

0.0
0.0

0.2
0.0

Convergence indicators
St.dev/mean 76.7 75.8
Max-min
2.3
2.2

69.6
2.2

70.8
2.3

74.5
2.3

69.2
2.3

70.1
2.4

69.9
2.4

71.7
2.5

76.7
2.6

85.5
3.1

74.7
2.6

72.8
2.6

95.1
4.0

75.9
2.9

-0.7
0.5

6.8
0.5

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

2,804
156

Table 22: Direct Taxes as % of Total Taxation - Other

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
1.9
2.2
2.2
2.3
2.4
2.4
2.4
2.7
2.8
3.2
3.2
2.9
2.9
2.8
2.9
1.1
0.8
0.3
0.6
0.6
0.6
0.6
0.7
0.8
1.0
1.2
1.7
1.9
1.9
1.3
0.6
0.7
0.6
0.7
0.6
0.8
0.6
0.5
0.5
0.3
0.4
0.4
0.3
0.3
0.3
4.8
4.5
4.0
3.2
4.2
3.3
1.5
1.6
2.3
4.7
6.1
2.9
2.0
2.7
2.6
1.8
1.9
1.4
1.5
1.4
1.4
1.5
1.4
1.3
1.5
1.6
1.7
1.8
1.9
1.7
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.5
1.6
1.5
1.5
1.6
1.5
1.4
1.3
1.5
1.4
1.4
1.5
1.6
1.8
1.9
3.3
3.2
3.2
3.3
2.4
2.4
2.9
2.6
2.3
2.3
2.5
2.5
2.4
2.5
3.0
2.1
2.1
2.1
2.3
2.3
2.4
2.2
2.2
2.2
2.2
2.3
2.5
2.5
2.7
2.1
3.3
3.4
3.5
3.4
3.5
3.0
3.1
3.1
3.1
3.2
3.3
3.3
3.4
3.3
3.4
3.0
2.0
2.9
2.2
1.5
1.4
1.3
1.7
4.4
2.6
1.4
1.1
1.1
1.1
3.0
3.4
3.7
4.0
4.1
3.6
4.1
3.6
2.9
2.7
4.5
4.7
2.0
2.0
2.1
2.2
0.0
0.0
0.0
0.0
0.0
0.6
0.6
0.7
0.8
0.7
0.7
0.6
1.2
0.8
0.7
0.3
0.3
0.2
0.2
0.2
0.2
0.1
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.2
2.2
2.6
2.4
2.5
2.8
2.4
2.3
2.5
2.4
2.0
2.2
2.0
2.1
2.0
2.4
0.6
0.7
0.7
0.7
0.7
0.8
0.8
0.8
0.9
1.0
1.1
1.0
0.8
0.8
1.1
2.5
2.4
2.5
3.0
2.9
2.6
2.6
4.4
3.8
2.6
3.7
2.5
2.8
2.2
2.7
3.9
4.2
4.0
4.1
4.0
4.1
3.5
3.7
3.7
3.8
3.9
3.3
3.4
3.4
3.8
2.0
1.9
1.9
2.0
2.0
2.2
2.3
2.3
2.3
2.3
2.3
2.3
2.3
2.3
2.3
1.8
1.8
1.9
1.7
1.0
1.1
1.0
1.8
1.8
1.7
1.7
1.5
1.7
1.7
1.7
2.1
2.1
2.0
1.8
1.7
1.7
1.7
1.8
1.5
1.4
1.4
1.4
1.3
1.4
1.5
0.0
0.0
3.2
0.3
1.4
1.9
1.9
1.5
1.2
1.2
1.1
1.2
1.4
1.2
1.4
1.4
1.4
1.4
2.3
1.9
1.7
1.7
1.5
1.4
1.5
1.1
1.1
1.1
1.6
1.7
2.9
3.6
3.3
3.9
4.6
4.3
4.1
3.8
3.5
2.7
2.0
2.2
2.1
2.1
2.0
2.0
2.0
1.9
1.9
2.1
2.2
2.2
2.3
2.2
2.4
2.4
2.2
2.1
2.4
2.4
1.0
1.1
1.2
1.2
1.4
1.4
1.2
1.1
1.1
1.1
1.0
1.0
0.5
0.6
0.6
6.3
6.4
6.4
6.4
6.4
6.3
6.6
6.9
7.2
7.3
7.2
7.1
7.2 10.6
8.2

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
1.0
0.4
6
4,245
0.2
0.7
21
127
-0.2
-0.5
25
160
-2.2
-0.7
8
2,788
-0.2
0.3
18
15,840
0.0
-0.1
27
0
0.3
0.3
15
845
-0.2
0.6
4
2,152
0.0
-0.2
13
6,757
0.2
0.4
3
27,350
0.0
1.6
5
19,914
-1.2
-1.9
12
132
0.7
0.1
23
36
-0.1
0.0
26
14
0.1
0.0
10
332
0.5
0.3
22
394
0.2
0.1
7
53
-0.1
-0.3
2
8,204
0.3
0.2
11
2,746
-0.1
0.6
17
1,665
-0.7
-0.2
19
765
1.4
-0.4
20
445
0.3
0.0
16
227
-0.9
-2.2
14
368
0.3
0.2
9
1,756
-0.4
-0.8
24
818
1.9
1.8
1
44,653

2.5
3.8

2.5
3.4

2.4
4.9

2.4
4.3

2.3
3.9

2.1
5.0

2.2
5.2

2.3
5.1

2.3
3.7

2.3
3.9

2.2
4.1

2.1
4.1

2.3
4.5

2.2
4.8

2.5
5.3

0.0
1.5

0.3
0.4

EU-27 averages
weighted
2.9
arithmetic
2.1

2.9
2.1

2.9
2.2

2.9
2.1

2.8
2.1

2.7
2.1

2.7
2.0

2.8
2.1

3.2
2.1

3.1
2.2

3.1
2.2

2.9
1.9

2.9
1.9

3.3
2.1

3.2
2.1

0.2
0.0

0.4
0.0

EA-17 averages
weighted
2.5
arithmetic
2.3

2.5
2.4

2.5
2.4

2.4
2.5

2.2
2.4

2.1
2.3

2.1
2.3

2.2
2.4

2.7
2.4

2.5
2.3

2.3
2.3

2.2
2.0

2.3
2.1

2.3
2.1

2.6
2.3

0.1
0.0

0.5
0.0

Convergence indicators
St.dev/mean 72.5 72.4
Max-min
6.3
6.4

67.7
6.4

70.8
6.4

71.4
6.4

67.8
6.3

70.2
6.5

71.2
6.9

71.1
7.2

72.3
7.3

77.2
7.2

71.3
7.1

71.6
7.2

92.6
10.6

73.9
8.2

1.4
1.9

6.0
1.9

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

2,804
156

Table 23: Social Contributions as % of GDP - Total

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
14.4 14.3 14.2 14.3 14.3 14.0 14.2 14.4 14.4 14.0 13.7 13.5 13.7 14.0 14.5
9.6
8.2
8.1
9.2
9.8 10.8
9.8
9.6 10.3 10.2
9.7
8.3
8.1
7.8
7.7
14.3 14.2 14.6 14.0 14.0 14.2 14.2 14.9 15.0 16.0 16.1 16.2 16.3 16.2 15.4
1.1
1.1
1.0
1.0
1.6
1.8
1.7
1.2
1.2
1.2
1.1
1.0
1.0
1.0
1.0
16.8 17.4 17.7 17.4 17.2 16.9 16.7 16.7 16.9 16.5 16.3 15.9 15.1 15.1 15.7
11.8 11.4 11.4 11.3 11.1 10.9 10.7 11.0 10.6 10.3 10.3 10.1 10.6 11.7 13.1
5.0
4.6
4.3
4.1
4.3
4.4
4.5
4.4
4.4
4.6
4.7
4.8
5.0
5.4
5.8
9.3
9.6
9.9 10.3 10.2 10.5 10.6 11.6 11.7 11.2 11.2 10.6 11.1 11.0 10.4
11.8 12.0 12.0 11.9 11.9 12.0 12.2 12.1 12.2 12.2 12.1 12.1 12.2 12.3 12.4
18.6 18.6 18.1 16.1 16.3 16.1 16.1 16.2 16.4 16.2 16.3 16.4 16.2 16.2 16.6
12.6 14.3 14.6 12.2 12.1 12.1 12.0 12.1 12.3 12.3 12.5 12.5 13.0 13.5 13.8
6.5
6.6
6.8
6.9
6.6
6.5
6.8
6.7
7.0
7.7
8.3
7.8
7.5
7.7
8.6
12.0 10.8 10.6 10.8 10.7
9.9
9.2
9.3
8.9
8.7
8.4
8.8
8.7
8.2
8.5
7.2
7.6
8.4
9.0
9.2
9.4
8.9
8.6
8.5
8.4
8.1
8.4
8.6
9.0 11.6
9.8
9.8 10.0 10.2 10.1 10.1 10.9 10.9 10.8 10.7 10.4
9.9
9.9 10.0 11.1
14.7 13.6 13.8 13.6 13.0 13.0 12.8 12.8 12.6 12.2 12.6 12.5 13.6 13.6 13.0
6.1
6.3
6.8
6.1
6.2
6.4
6.9
6.5
6.5
6.5
6.4
6.1
5.8
6.1
6.0
15.9 15.2 15.1 15.0 15.5 15.4 13.7 13.3 13.8 13.9 12.9 14.0 13.5 14.5 13.8
14.9 15.0 15.1 15.1 15.1 14.8 14.9 14.7 14.7 14.7 14.6 14.4 14.3 14.3 14.9
11.3 11.6 11.7 11.6 13.7 12.9 13.4 12.9 12.8 12.3 12.3 12.2 12.0 11.3 11.3
7.8
7.6
7.8
7.8
7.8
8.0
8.3
8.4
8.6
8.3
8.4
8.4
8.5
8.7
9.0
7.6
7.3
7.0
9.2 11.0 11.1 10.9 10.7
9.4
9.1
9.6
9.7
9.7
9.3
9.4
16.8 15.0 14.3 14.4 14.1 14.3 14.5 14.3 14.2 14.2 14.2 14.0 13.7 14.0 15.0
15.0 15.9 15.0 14.9 14.0 14.1 14.3 14.6 13.8 13.1 12.6 11.7 11.7 12.0 12.6
14.1 13.6 12.8 12.6 12.6 11.9 12.1 11.9 11.8 11.7 12.0 12.2 11.9 12.1 12.8
12.3 13.2 13.0 13.0 11.4 12.5 12.2 11.3 10.9 10.7 10.3
9.3
9.4
8.5
8.2
6.1
5.9
6.1
6.0
6.1
6.2
6.2
5.9
6.3
6.6
6.7
6.7
6.6
6.8
6.8

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.1
0.5
6
49,208
-1.9
-3.1
23
2,696
1.1
1.2
3
21,115
-0.1
-0.8
27
2,204
-1.1
-1.2
2
377,390
1.4
2.2
9
1,819
0.9
1.4
26
9,316
1.0
-0.1
17
24,151
0.6
0.4
13
130,700
-2.0
0.5
1
315,760
1.2
1.8
7
210,427
2.1
2.1
20
1,464
-3.4
-1.4
21
1,580
4.5
2.3
14
3,088
1.3
1.1
16
4,235
-1.7
0.0
10
12,080
-0.1
-0.3
25
352
-2.1
-1.6
8
78,959
0.0
0.1
5
40,974
0.0
-1.6
15
35,226
1.2
1.0
19
15,119
1.8
-1.7
18
11,073
-1.9
0.7
4
5,291
-2.4
-1.5
12
7,966
-1.2
0.9
11
21,995
-4.0
-4.3
22
23,914
0.7
0.6
24
106,231

9.8
2.5

9.6
2.7

9.6
2.7

10.3
2.7

10.1
2.8

8.9
2.9

9.2
2.8

9.9
2.9

9.8
3.1

9.4
3.1

8.9
3.2

8.7
3.3

9.1
3.0

9.0
2.8

9.8
3.1

0.0
0.6

0.9
0.2

EU-27 averages
weighted
13.8
arithmetic
11.2

14.0
11.1

13.7
11.1

12.9
11.0

12.9
11.1

12.7
11.1

12.6
11.1

12.5
11.0

12.7
11.0

12.5
10.9

12.5
10.8

12.4
10.7

12.2
10.6

12.5
10.8

12.8
11.1

-0.9
-0.1

0.2
0.0

EA-17 averages
weighted
15.4
arithmetic
12.2

15.8
12.2

15.7
12.1

14.8
11.8

14.7
11.7

14.5
11.7

14.3
11.7

14.3
11.8

14.5
11.8

14.3
11.7

14.2
11.6

14.1
11.5

13.9
11.4

14.1
11.7

14.4
12.1

-1.0
-0.1

-0.1
0.5

Convergence indicators
St.dev/mean 38.2 38.5
Max-min
17.5 17.6

37.7
17.1

35.4
16.4

34.1
15.6

33.2
15.1

32.7
15.0

33.9
15.5

33.9
15.7

33.6
15.3

33.4
15.2

34.2
15.4

33.9
15.3

34.1
15.2

33.3
15.6

-4.8
-1.9

0.2
0.4

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

26,847
266

Table 24: Social Contributions as % of Total Taxation - Total


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.6
2.5
14
49,208
-4.5
-7.7
21
2,696
5.0
2.7
1
21,115
-0.1
-1.6
27
2,204
-2.7
-0.7
7
377,390
2.7
1.3
8
1,819
5.7
6.7
23
9,316
2.1
3.8
13
24,151
4.7
5.3
3
130,700
-3.6
3.4
4
315,760
0.6
3.2
16
210,427
0.3
2.8
22
1,464
-4.1
-1.5
17
1,580
13.7
8.6
6
3,088
3.5
4.3
18
4,235
-3.2
-0.4
15
12,080
-5.2
-5.0
25
352
-3.3
-2.5
9
78,959
-1.0
0.8
11
40,974
5.2
-4.1
10
35,226
2.7
3.3
20
15,119
7.2
-1.7
12
11,073
-3.2
1.7
5
5,291
6.7
2.4
2
7,966
-1.0
4.5
19
21,995
-8.0
-6.7
26
23,914
2.0
2.6
24
106,231

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
32.8 32.3 31.7 31.4 31.4 30.9 31.5 31.9 32.0 31.2 30.6 30.4 31.1 31.6 33.4
31.1 28.6 29.4 28.6 31.9 34.4 31.9 33.6 33.2 31.5 31.1 27.0 24.4 24.1 26.6
39.6 41.0 41.6 42.1 41.2 41.9 41.8 42.7 42.1 42.9 43.4 44.3 43.7 45.6 44.7
2.2
2.2
2.1
2.1
3.3
3.6
3.6
2.5
2.5
2.4
2.2
2.1
2.0
2.0
2.1
42.3 42.8 43.5 42.6 41.2 40.4 41.8 42.3 42.5 42.6 42.0 40.5 38.5 38.4 39.6
33.9 33.9 33.1 32.9 34.0 35.3 35.3 35.4 34.4 33.9 33.5 32.9 33.3 36.6 36.6
15.0 13.8 13.3 13.0 13.5 14.0 15.2 15.5 15.3 15.3 15.3 14.9 15.8 18.1 20.7
32.1 32.8 32.5 31.6 30.5 30.3 31.9 34.4 36.5 35.7 35.2 33.8 34.5 34.8 34.2
36.0 36.2 36.0 36.0 35.5 35.5 36.3 35.8 36.0 35.2 34.0 33.2 32.8 37.1 40.7
43.5 42.4 41.1 36.5 36.3 36.5 36.8 37.5 38.1 37.5 37.3 37.4 37.5 37.7 39.8
31.5 34.1 33.3 28.7 28.6 28.9 28.8 29.7 29.8 30.4 31.1 29.7 30.2 31.4 32.1
24.3 25.3 26.4 24.8 23.7 21.8 21.9 21.5 21.2 23.0 23.2 21.4 18.4 19.7 24.6
36.1 35.2 33.2 31.9 33.3 33.5 32.3 32.8 31.1 30.5 28.9 28.8 28.6 28.3 32.0
26.0 28.2 27.3 28.3 29.0 31.1 31.2 30.4 30.3 29.7 28.6 28.6 28.8 29.7 39.7
26.5 26.2 25.5 25.8 26.3 25.7 27.5 27.7 28.2 28.7 27.8 27.6 27.7 28.4 30.0
36.1 34.7 36.6 36.1 33.9 33.4 33.5 33.8 33.2 32.6 33.5 33.6 34.1 34.0 32.9
22.8 24.9 24.6 23.9 22.5 22.6 22.9 20.7 20.7 19.9 18.9 18.3 17.0 17.9 17.6
39.5 37.9 38.0 38.0 38.5 38.6 35.7 35.2 36.9 37.1 34.5 35.9 34.8 37.0 36.2
36.0 34.9 34.1 34.0 34.2 34.2 32.9 33.4 33.7 33.9 34.5 34.6 33.9 33.6 35.0
30.5 31.2 32.1 32.9 39.3 39.7 41.6 39.6 39.7 39.2 37.6 36.1 34.3 33.0 35.7
26.3 25.3 25.9 25.7 25.3 25.7 26.7 26.5 27.2 27.1 26.8 26.2 26.0 26.6 29.0
27.8 28.0 26.4 31.8 35.5 36.7 38.3 38.2 34.1 33.6 34.4 34.0 33.4 33.3 35.0
43.0 39.5 38.6 38.0 37.0 38.1 38.5 37.6 37.2 37.2 36.8 36.6 36.3 37.7 39.8
37.3 40.4 40.2 40.5 39.5 41.5 43.1 44.2 42.0 41.6 40.4 40.1 39.9 41.1 43.9
30.8 28.9 27.6 27.3 27.5 25.2 26.9 26.6 26.7 26.8 27.3 27.9 27.7 28.0 29.8
25.6 26.3 25.6 25.3 22.2 24.3 24.7 23.8 22.8 22.2 21.1 19.3 19.8 18.3 17.5
17.5 17.3 17.5 16.8 16.9 16.8 16.9 16.9 18.1 18.7 18.7 18.4 18.3 18.2 19.5

NO
IS

23.4
7.4

22.6
7.9

22.7
7.9

24.4
8.0

23.9
7.6

20.9
7.8

21.5
8.0

22.9
8.1

23.1
8.4

21.7
8.1

20.4
7.9

19.8
7.9

20.7
7.5

20.9
7.7

23.8
9.1

0.4
1.7

2.9
1.3

EU-27 averages
weighted
34.9
arithmetic
30.6

34.9
30.5

34.1
30.3

32.1
29.9

31.7
30.1

31.3
30.4

31.7
30.7

32.0
30.7

32.6
30.6

32.4
30.4

31.9
29.9

31.2
29.4

30.9
29.0

31.7
29.7

33.4
31.4

-1.5
0.8

2.1
1.0

EA-17 averages
weighted
38.8
arithmetic
32.6

38.8
32.4

38.3
32.1

36.1
31.2

35.5
30.9

35.3
30.9

35.6
31.4

36.0
31.5

36.4
31.7

36.2
31.6

35.8
31.1

35.0
30.7

34.5
30.3

35.5
31.5

37.0
33.1

-1.9
0.6

1.7
2.2

Convergence indicators
St.dev/mean 30.2 29.8
Max-min
41.3 40.6

30.1
41.4

30.0
40.5

29.7
38.0

30.0
38.3

29.6
39.6

30.6
41.7

30.1
40.0

29.9
40.5

30.1
41.2

31.0
42.2

31.3
41.7

31.5
43.6

30.5
42.6

0.3
1.4

0.5
4.3

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

26,847
266

Table 25: Social Contributions as % of GDP - Employers

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
8.6
8.6
8.6
8.6
8.7
8.3
8.5
8.6
8.6
8.4
8.2
8.2
8.3
8.5
8.8
9.1
7.7
7.6
8.5
8.7
8.6
7.7
7.3
7.9
7.8
6.9
5.6
5.5
4.8
4.6
9.9 10.0 10.2
9.9
9.8
9.9
9.9 10.4 10.5 10.3 10.3 10.3 10.3 10.3
9.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
7.5
7.6
7.6
7.6
7.5
7.5
7.4
7.3
7.4
7.2
7.0
6.8
6.5
6.5
6.7
11.6 11.2 11.2 11.1 10.9 10.7 10.5 10.5 10.2
9.9
9.9
9.8 10.3 11.4 12.4
2.9
2.6
2.6
2.6
2.6
2.7
2.8
2.7
2.7
2.7
2.7
2.9
3.1
3.3
3.3
4.3
4.5
4.6
4.8
4.6
4.9
4.9
5.5
5.4
5.1
5.1
4.8
5.1
5.2
4.7
8.2
8.4
8.4
8.4
8.5
8.7
8.8
8.8
8.9
8.8
8.8
8.8
8.9
8.9
8.7
11.4 11.3 11.3 11.1 11.3 11.1 11.0 11.0 11.1 11.0 11.0 11.1 10.9 11.0 11.2
8.4 10.0 10.3
8.6
8.5
8.4
8.3
8.4
8.7
8.6
8.8
8.7
9.0
9.2
9.5
4.3
4.4
4.5
4.6
4.5
4.4
4.5
4.5
4.7
5.3
5.9
5.5
5.1
5.3
5.9
11.6
9.9
8.0
8.2
8.1
7.4
6.8
6.9
6.4
6.3
6.1
6.3
6.3
5.9
6.2
6.9
7.3
8.0
8.6
8.8
8.4
8.0
7.8
7.7
7.5
7.3
7.5
7.6
8.0
8.6
4.5
4.5
4.5
4.6
4.4
4.4
4.8
4.8
4.7
4.7
4.6
4.3
4.2
4.3
4.8
11.8 11.0 11.2 11.1 10.3 10.5 10.1 10.0
9.8
9.4
9.7
9.5
9.6
9.7
9.1
3.0
3.1
3.3
3.0
2.9
2.8
3.1
2.9
2.9
2.9
2.9
2.8
2.6
2.7
2.7
2.0
2.0
1.8
4.5
4.5
4.5
4.3
4.3
4.3
4.3
4.0
4.6
4.5
4.8
4.9
7.3
7.4
7.4
7.3
7.3
7.1
7.0
6.9
6.9
6.9
6.9
6.8
6.7
6.7
7.0
5.9
5.9
6.1
6.1
5.9
5.7
5.7
5.4
5.2
4.9
4.9
4.8
4.8
4.7
4.6
3.9
4.1
4.1
4.6
4.6
4.7
4.8
4.9
4.6
4.6
4.8
4.5
4.8
4.8
5.0
7.6
7.2
7.0
7.0
7.8
8.1
7.1
6.5
6.2
5.9
6.4
6.3
6.2
6.0
6.0
8.0
6.3
5.5
5.5
5.4
5.5
5.5
5.4
5.4
5.4
5.5
5.5
5.4
5.5
5.8
9.6
9.9
9.8
9.7
8.9
9.1
8.9
8.9
8.4
7.6
7.0
6.3
6.3
6.7
6.9
9.9
9.6
9.1
9.2
9.3
8.8
9.0
8.9
8.9
8.8
9.0
9.0
8.7
9.0
9.5
10.4 10.9 10.4
9.9
8.4 10.1 10.6 10.3 10.0
9.7
9.7
9.1
9.1
8.2
7.9
3.3
3.3
3.3
3.3
3.4
3.5
3.5
3.3
3.5
3.6
3.7
3.7
3.7
3.9
3.9

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.1
0.4
7
29,679
-4.4
-4.0
22
1,623
-0.2
-0.3
3
13,241
0.0
0.0
27
19
-0.8
-0.7
13
161,290
0.9
1.7
1
1,723
0.4
0.6
25
5,281
0.5
-0.1
21
11,050
0.5
0.0
8
91,317
-0.2
0.1
2
213,815
1.1
1.1
5
144,059
1.6
1.5
16
994
-5.5
-1.3
14
1,142
1.8
0.2
9
2,291
0.2
0.4
20
1,810
-2.7
-1.3
6
8,473
-0.3
-0.1
26
159
2.9
0.4
19
28,042
-0.4
-0.1
11
19,105
-1.3
-1.1
23
14,340
1.2
0.3
18
8,419
-1.6
-2.1
15
7,031
-2.2
0.3
17
2,039
-2.7
-2.3
12
4,322
-0.4
0.7
4
16,277
-2.5
-2.2
10
22,945
0.6
0.4
24
60,951

5.8
2.3

5.7
2.5

5.7
2.5

6.1
2.6

6.1
2.7

5.3
2.7

5.6
2.7

5.9
2.8

5.9
3.0

5.7
2.9

5.4
3.1

5.3
3.2

5.5
2.9

5.5
2.8

6.0
3.0

0.2
0.7

0.7
0.3

EU-27 averages
weighted
7.4
arithmetic
7.1

7.6
7.0

7.5
6.9

7.4
7.0

7.3
6.9

7.2
6.9

7.2
6.8

7.2
6.8

7.3
6.7

7.2
6.6

7.2
6.6

7.1
6.4

7.1
6.4

7.2
6.5

7.4
6.6

0.0
-0.5

0.2
-0.3

EA-17 averages
weighted
8.1
arithmetic
6.8

8.4
6.8

8.5
6.8

8.3
6.8

8.3
6.7

8.2
6.7

8.1
6.7

8.1
6.7

8.2
6.7

8.1
6.6

8.0
6.6

8.0
6.5

8.0
6.5

8.1
6.7

8.2
6.9

0.1
0.1

0.1
0.2

Convergence indicators
St.dev/mean 46.6 45.8
Max-min
11.8 11.3

45.7
11.3

42.0
11.1

41.6
11.3

41.5
11.0

40.7
11.0

41.3
11.0

41.2
11.1

40.4
11.0

40.6
11.0

40.9
11.1

41.4
10.9

41.8
11.4

42.1
12.4

-4.5
0.6

0.6
1.4

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

16,423
260

Table 26: Social Contributions as % of Total Taxation - Employers


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.5
1.7
12
29,679
-13.4
-11.3
18
1,623
0.7
-1.3
4
13,241
0.0
0.0
27
19
-1.9
-0.9
13
161,290
1.4
0.0
1
1,723
3.0
3.2
24
5,281
1.0
1.5
19
11,050
3.4
2.9
3
91,317
0.3
1.9
5
213,815
1.0
1.9
11
144,059
0.7
2.0
15
994
-12.0
-2.0
7
1,142
4.4
1.4
2
2,291
0.6
1.6
23
1,810
-5.9
-3.7
8
8,473
-3.3
-2.0
26
159
7.9
1.6
22
28,042
-1.4
-0.1
16
19,105
-1.3
-2.9
21
14,340
3.1
1.1
17
8,419
-5.5
-4.5
9
7,031
-5.1
0.7
20
2,039
0.1
-3.0
6
4,322
0.4
3.5
10
16,277
-4.8
-2.8
14
22,945
1.6
1.7
25
60,951

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
19.6 19.3 19.1 18.9 19.0 18.5 18.7 19.1 19.2 18.6 18.4 18.4 18.8 19.0 20.1
29.4 26.8 27.4 26.4 28.3 27.3 25.0 25.5 25.5 23.9 22.2 18.4 16.6 14.9 16.0
27.3 28.7 29.2 29.6 28.9 29.3 29.2 29.8 29.4 27.5 27.9 28.1 27.6 29.0 28.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.0
0.0
0.0
18.8 18.6 18.8 18.5 18.0 17.8 18.5 18.5 18.6 18.5 18.0 17.3 16.6 16.5 16.9
33.3 33.4 32.6 32.4 33.5 34.7 34.8 34.0 33.1 32.5 32.2 32.0 32.4 35.5 34.7
8.7
8.0
7.9
8.1
8.1
8.5
9.6
9.5
9.2
8.9
8.9
9.1
9.7 11.1 11.7
14.6 15.2 15.1 14.6 13.9 14.1 14.7 16.3 16.8 16.4 16.0 15.4 15.9 16.3 15.6
25.1 25.4 25.4 25.6 25.5 25.6 26.4 26.0 26.1 25.4 24.7 24.2 23.9 26.8 28.5
26.7 25.7 25.6 25.3 25.1 25.1 25.2 25.6 25.9 25.5 25.2 25.3 25.3 25.6 27.0
21.0 23.9 23.6 20.2 19.9 20.1 20.1 20.6 20.9 21.3 21.7 20.6 20.8 21.5 22.0
16.0 16.9 17.7 16.6 15.9 14.7 14.7 14.4 14.3 15.8 16.5 15.1 12.5 13.5 16.7
35.1 32.2 25.0 24.3 25.2 25.1 23.9 24.3 22.5 22.1 20.9 20.8 20.7 20.5 23.1
25.0 27.1 26.2 27.2 27.7 28.1 28.0 27.4 27.3 26.7 25.6 25.6 25.7 26.5 29.5
12.2 12.0 11.5 11.8 11.4 11.2 12.0 12.2 12.4 12.6 12.1 12.0 11.8 12.1 12.8
29.0 28.0 29.8 29.5 26.9 26.8 26.5 26.5 25.9 25.1 26.0 25.4 24.2 24.2 23.1
11.2 12.2 12.0 11.7 10.6 10.0 10.3
9.3
9.3
8.9
8.5
8.2
7.6
8.0
8.0
5.0
4.9
4.5 11.5 11.0 11.2 11.3 11.5 11.6 11.5 10.7 11.7 11.7 12.3 12.8
17.7 17.2 16.7 16.4 16.5 16.4 15.5 15.7 15.9 15.8 16.2 16.2 15.9 15.7 16.3
15.8 16.0 16.8 17.4 17.0 17.4 17.8 16.4 16.1 15.7 15.0 14.3 13.8 13.8 14.5
13.0 13.4 13.7 15.2 14.9 15.1 15.6 15.5 14.7 15.2 15.1 14.1 14.6 14.8 16.2
27.8 28.0 26.4 24.1 25.2 26.7 24.9 23.0 22.4 21.7 23.0 22.1 21.4 21.6 22.2
20.4 16.5 14.8 14.5 14.2 14.6 14.5 14.3 14.2 14.1 14.3 14.3 14.2 14.8 15.3
23.7 25.1 26.2 26.3 25.2 26.8 26.7 26.9 25.5 24.2 22.4 21.5 21.4 23.0 23.8
21.6 20.5 19.7 19.9 20.2 18.5 20.1 20.0 20.1 20.3 20.4 20.4 20.3 20.9 22.0
21.7 21.8 20.4 19.4 16.3 19.6 21.3 21.7 20.8 20.2 19.8 18.8 19.2 17.7 16.8
9.5
9.5
9.4
9.1
9.3
9.5
9.6
9.5 10.1 10.3 10.3 10.2 10.2 10.5 11.2

NO
IS

13.9
6.8

13.4
7.3

13.5
7.3

14.6
7.5

14.3
7.2

12.5
7.3

13.0
7.6

13.8
7.8

13.9
8.1

13.1
7.8

12.4
7.6

12.1
7.7

12.6
7.3

12.8
7.5

14.5
8.9

0.7
2.1

2.0
1.5

EU-27 averages
weighted
18.8
arithmetic
19.6

19.0
19.5

18.7
19.1

18.2
19.1

17.9
18.8

17.9
19.0

18.2
19.1

18.4
19.0

18.7
18.8

18.6
18.5

18.3
18.2

18.0
17.8

17.9
17.5

18.4
18.0

19.2
18.7

0.4
-0.9

1.4
-0.3

EA-17 averages
weighted
20.5
arithmetic
18.2

20.7
18.1

20.6
17.9

20.2
18.1

19.9
17.8

19.9
17.8

20.2
18.1

20.5
18.2

20.7
18.1

20.6
18.0

20.3
17.7

20.0
17.4

19.8
17.3

20.3
18.1

21.1
18.9

0.6
0.7

1.2
1.0

Convergence indicators
St.dev/mean 43.8 43.3
Max-min
35.1 33.4

42.9
32.6

40.2
32.4

41.6
33.5

42.0
34.6

40.5
34.8

40.4
33.9

39.7
33.0

38.5
32.5

38.7
32.1

39.0
31.9

39.6
32.3

40.9
35.5

39.6
34.6

-4.2
-0.4

-2.4
0.0

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

16,423
260

Table 27: Social Contributions as % of GDP - Employees

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
4.5
4.5
4.4
4.4
4.4
4.4
4.6
4.6
4.5
4.4
4.3
4.1
4.2
4.3
4.4
0.0
0.3
0.4
0.5
0.7
1.7
1.5
1.8
1.9
1.9
2.1
2.1
2.1
2.5
2.6
3.7
3.6
3.6
3.5
3.5
3.5
3.5
3.6
3.7
3.6
3.6
3.6
3.6
3.6
3.1
1.1
1.1
1.0
1.0
1.6
1.8
1.7
1.2
1.2
1.1
1.1
1.0
1.0
1.0
1.0
6.7
6.9
7.0
6.9
6.8
6.8
6.7
6.6
6.7
6.5
6.4
6.3
6.1
6.1
6.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.5
1.9
1.7
1.5
1.4
1.5
1.5
1.5
1.5
1.6
1.7
1.7
1.6
1.7
1.9
2.3
3.8
3.9
4.0
4.0
4.0
4.1
4.2
4.5
4.7
4.4
4.5
4.1
4.2
4.2
3.8
1.9
1.9
1.9
1.9
1.9
1.9
1.9
1.9
1.9
1.9
1.9
1.9
1.9
2.0
1.9
5.8
5.8
5.4
3.9
4.0
4.0
4.0
4.0
4.1
4.0
4.1
4.1
4.1
4.0
4.1
2.4
2.6
2.6
2.4
2.3
2.3
2.3
2.3
2.3
2.2
2.2
2.2
2.3
2.5
2.6
1.8
1.8
1.8
1.9
1.8
1.8
1.9
1.9
1.9
2.1
2.1
2.0
2.1
2.1
2.4
0.3
0.9
2.6
2.5
2.6
2.5
2.4
2.4
2.4
2.4
2.3
2.4
2.4
2.2
2.3
0.2
0.2
0.3
0.3
0.3
0.8
0.8
0.7
0.7
0.8
0.7
0.8
0.8
0.9
2.6
3.9
4.0
4.2
4.3
4.4
4.5
4.9
4.8
4.7
4.5
4.6
4.4
4.5
4.6
5.1
2.3
2.0
2.1
2.0
2.1
2.0
2.1
2.2
2.2
2.3
2.3
2.4
3.3
3.2
3.2
2.5
2.6
2.7
2.5
2.6
2.8
3.1
2.9
2.9
2.9
2.9
2.7
2.6
2.7
2.7
10.2
9.8
9.8
7.6
8.0
7.9
6.7
6.4
6.7
6.9
6.4
6.5
6.1
6.6
5.9
6.3
6.3
6.3
6.1
6.1
6.0
6.1
6.0
6.1
6.0
5.9
5.9
5.8
5.8
6.1
4.7
4.7
4.9
4.9
6.3
5.5
5.5
5.1
5.2
5.0
4.8
4.9
4.8
4.6
4.2
3.5
3.1
3.1
2.7
2.8
2.9
3.0
3.1
3.5
3.2
3.2
3.6
3.5
3.5
3.6
0.0
0.0
0.0
2.2
2.9
3.0
3.8
4.2
3.1
3.0
3.0
3.3
3.3
3.2
3.3
8.1
7.9
7.8
7.8
7.7
7.8
7.7
7.6
7.5
7.5
7.5
7.3
7.2
7.4
7.8
2.8
3.2
3.1
2.9
2.8
2.9
3.0
3.0
2.8
2.9
3.0
2.8
2.8
2.9
3.0
2.6
2.6
2.4
2.3
2.3
2.2
2.2
2.1
2.1
2.1
2.2
2.4
2.3
2.2
2.4
1.6
2.0
2.4
2.8
2.8
2.1
1.4
0.7
0.7
0.7
0.4
0.0
0.0
0.1
0.1
2.5
2.4
2.6
2.6
2.5
2.5
2.5
2.4
2.5
2.7
2.8
2.8
2.7
2.6
2.7

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.1
-0.1
6
14,860
2.6
0.9
17
915
-0.6
-0.4
13
4,243
-0.1
-0.8
25
2,185
-0.5
-0.5
2
150,280
0.5
0.5
26
75
0.5
0.8
22
3,721
0.0
-0.3
9
8,875
0.0
0.0
24
20,465
-1.7
0.1
8
77,718
0.1
0.3
19
39,106
0.6
0.6
20
403
2.0
-0.2
23
427
2.4
1.8
18
686
1.1
0.6
5
1,926
0.9
1.2
12
2,935
0.2
-0.1
15
159
-4.3
-2.0
4
33,787
-0.2
0.0
3
16,633
-0.5
-1.3
7
12,997
0.1
0.8
10
6,103
3.3
0.3
11
3,856
-0.3
-0.1
1
2,744
0.1
0.1
14
1,887
-0.3
0.2
21
4,065
-1.5
-2.0
27
272
0.1
0.2
16
41,763

4.0
0.0

3.9
0.0

3.9
0.0

4.1
0.0

4.0
0.0

3.6
0.0

3.7
0.0

3.9
0.0

3.9
0.0

3.7
0.0

3.5
0.0

3.4
0.0

3.5
0.0

3.5
0.0

3.8
0.0

-0.2
0.0

0.2
0.0

EU-27 averages
weighted
4.7
arithmetic
3.2

4.7
3.2

4.6
3.3

4.2
3.2

4.2
3.3

4.1
3.3

4.0
3.3

3.9
3.3

3.9
3.3

3.9
3.2

3.8
3.2

3.8
3.2

3.7
3.2

3.8
3.2

3.8
3.3

-0.9
0.2

-0.2
0.0

EA-17 averages
weighted
5.3
arithmetic
4.1

5.3
4.0

5.2
4.0

4.7
3.7

4.6
3.7

4.6
3.8

4.5
3.8

4.4
3.7

4.4
3.8

4.3
3.7

4.3
3.7

4.2
3.7

4.2
3.6

4.2
3.7

4.3
3.8

-1.1
-0.2

-0.3
0.1

Convergence indicators
St.dev/mean 80.9 77.6
Max-min
10.2
9.8

73.9
9.8

65.8
7.8

64.5
8.0

61.3
7.9

59.7
7.7

59.8
7.3

60.0
7.2

59.5
7.2

58.9
7.2

59.4
7.3

57.4
7.2

57.6
7.3

52.8
7.7

-28.0
-2.5

-8.4
-0.2

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

10,425
0

Table 28: Social Contributions as % of Total Taxation - Employees

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
10.3 10.1
9.8
9.7
9.7
9.8 10.1 10.1 10.1
9.9
9.5
9.3
9.6
9.6 10.1
0.0
0.9
1.5
1.6
2.4
5.3
4.9
6.3
6.0
5.7
6.9
6.9
6.4
7.9
9.0
10.3 10.3 10.4 10.5 10.3 10.4 10.3 10.5 10.3
9.6
9.8
9.9
9.7 10.2
9.0
2.2
2.2
2.1
2.1
3.3
3.6
3.5
2.4
2.4
2.3
2.1
2.0
2.0
2.0
2.0
16.9 16.9 17.2 17.0 16.4 16.2 16.8 16.8 16.8 16.7 16.5 16.2 15.5 15.5 15.8
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.9
0.9
0.9
0.9
0.5
0.5
0.6
1.5
5.6
5.3
4.7
4.3
4.7
4.9
5.1
5.3
5.4
5.6
5.6
5.1
5.4
6.3
8.3
13.2 13.3 13.2 12.3 12.1 11.9 12.6 13.3 14.5 14.0 14.0 13.1 13.0 13.1 12.6
5.8
5.9
5.7
5.7
5.6
5.7
5.8
5.7
5.7
5.5
5.4
5.3
5.2
5.9
6.4
13.6 13.3 12.3
8.9
8.9
9.0
9.1
9.4
9.5
9.4
9.3
9.3
9.4
9.3
9.8
6.1
6.1
6.0
5.7
5.5
5.5
5.6
5.7
5.5
5.5
5.5
5.3
5.4
5.8
6.0
6.8
6.9
7.2
6.7
6.5
6.0
6.1
6.0
5.9
6.1
5.8
5.5
5.1
5.4
6.8
0.9
2.9
8.0
7.5
8.1
8.4
8.2
8.4
8.4
8.3
7.8
7.8
7.7
7.6
8.6
0.8
0.9
0.9
0.9
0.9
2.7
2.7
2.6
2.6
2.7
2.6
2.7
2.7
2.8
8.8
10.6 10.7 10.6 10.8 11.6 11.4 12.2 12.3 12.4 11.9 12.3 12.4 12.6 13.0 13.7
5.6
5.2
5.6
5.3
5.6
5.1
5.4
5.8
5.8
6.1
6.0
6.5
8.3
8.1
8.0
9.3 10.1
9.9
9.7
9.5
9.9 10.3
9.3
9.3
8.9
8.5
8.2
7.6
8.0
8.0
25.3 24.3 24.6 19.2 19.9 19.8 17.6 17.0 17.9 18.3 17.1 16.6 15.7 16.9 15.5
15.2 14.6 14.1 13.8 13.9 14.0 13.5 13.7 13.8 13.8 14.0 14.0 13.8 13.7 14.2
12.6 12.7 13.4 13.8 18.1 16.9 17.2 15.6 16.1 15.8 14.8 14.4 13.7 13.4 13.2
11.8 10.2 10.4
8.9
8.9
9.2
9.8
9.7 10.9 10.5 10.2 11.1 10.7 10.8 11.7
0.0
0.0
0.0
7.7
9.5 10.0 13.2 14.9 11.1 10.9 10.8 11.4 11.4 11.3 12.2
20.6 20.6 21.0 20.5 20.2 20.9 20.5 20.0 19.6 19.5 19.3 19.2 19.1 19.9 20.6
7.1
8.0
8.3
8.0
8.0
8.5
9.0
9.0
8.6
9.2
9.6
9.4
9.4 10.0 10.4
5.8
5.5
5.2
5.0
5.1
4.7
4.9
4.7
4.8
4.8
5.0
5.4
5.2
5.1
5.5
3.3
4.0
4.7
5.5
5.5
4.1
2.9
1.6
1.5
1.5
0.8
0.1
0.1
0.1
0.2
7.3
7.1
7.5
7.1
7.0
6.7
6.8
6.7
7.4
7.8
7.8
7.6
7.5
7.1
7.6

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.2
0.3
11
14,860
9.0
3.7
13
915
-1.3
-1.5
14
4,243
-0.2
-1.5
25
2,185
-1.2
-0.4
2
150,280
1.5
1.5
26
75
2.6
3.4
17
3,721
-0.6
0.7
7
8,875
0.6
0.7
22
20,465
-3.8
0.8
12
77,718
-0.1
0.5
23
39,106
0.0
0.8
21
403
7.7
0.3
16
427
8.0
6.1
15
686
3.1
2.2
5
1,926
2.4
2.9
18
2,935
-1.4
-2.0
19
159
-9.8
-4.3
3
33,787
-1.0
0.2
4
16,633
0.5
-3.7
6
12,997
-0.1
2.6
9
6,103
12.2
2.2
8
3,856
0.0
-0.3
1
2,744
3.3
1.9
10
1,887
-0.3
0.8
24
4,065
-3.1
-3.9
27
272
0.3
0.9
20
41,763

9.5
0.0

9.2
0.0

9.1
0.0

9.8
0.0

9.5
0.0

8.4
0.0

8.6
0.0

9.1
0.0

9.2
0.0

8.6
0.0

8.1
0.0

7.7
0.0

8.1
0.0

8.1
0.0

9.2
0.0

-0.3
0.0

0.9
0.0

EU-27 averages
weighted
12.0
arithmetic
8.4

11.6
8.4

11.3
8.7

10.3
8.5

10.3
8.8

10.0
8.9

10.1
9.0

10.0
9.0

10.1
9.0

10.0
8.9

9.8
8.8

9.6
8.7

9.4
8.6

9.6
8.9

10.0
9.5

-2.0
1.0

0.0
0.5

EA-17 averages
weighted
13.4
arithmetic
10.8

13.0
10.7

12.6
10.6

11.4
9.8

11.2
9.8

11.1
9.8

11.1
9.9

11.1
9.9

11.2
10.1

11.0
10.0

10.8
9.9

10.6
9.8

10.3
9.6

10.6
9.9

10.9
10.4

-2.4
-0.4

-0.2
0.5

Convergence indicators
St.dev/mean 76.5 72.8
Max-min
25.3 24.3

69.9
24.6

61.5
20.5

60.8
20.2

57.9
20.9

56.8
20.5

56.2
19.0

56.4
18.7

56.3
18.6

55.8
18.6

56.4
19.1

55.3
19.0

54.6
19.8

48.1
20.4

-28.4
-4.9

-9.8
-0.5

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

10,425
0

Table 29: Social Contributions as % of GDP - Self-employed

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
1.3
1.3
1.3
1.2
1.2
1.2
1.2
1.2
1.2
1.2
1.2
1.2
1.2
1.3
1.4
0.5
0.2
0.1
0.2
0.4
0.5
0.6
0.5
0.6
0.6
0.6
0.5
0.5
0.4
0.4
0.7
0.7
0.7
0.7
0.7
0.7
0.8
0.8
0.9
2.1
2.1
2.3
2.4
2.3
2.6
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2.6
3.0
3.0
2.9
2.8
2.7
2.6
2.8
2.8
2.8
2.9
2.8
2.5
2.5
2.7
0.2
0.2
0.2
0.2
0.2
0.2
0.1
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
1.3
1.2
1.3
1.5
1.5
1.5
1.5
1.6
1.6
1.6
1.7
1.7
1.8
1.7
1.8
1.7
1.6
1.6
1.6
1.5
1.4
1.4
1.4
1.4
1.5
1.4
1.4
1.4
1.4
1.8
1.4
1.5
1.4
1.0
1.0
1.0
1.1
1.1
1.1
1.2
1.2
1.2
1.2
1.2
1.3
1.8
1.7
1.6
1.2
1.3
1.4
1.3
1.4
1.4
1.5
1.6
1.6
1.7
1.8
1.8
0.4
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.4
0.3
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.4
1.4
1.3
1.3
1.3
1.3
1.2
1.3
1.3
1.3
1.6
1.3
1.2
1.2
1.2
1.3
0.6
0.6
0.5
0.5
0.5
0.6
0.6
0.5
0.6
0.5
0.5
0.6
0.6
0.7
0.7
0.6
0.7
0.7
0.6
0.7
0.8
0.7
0.7
0.7
0.7
0.6
0.6
0.6
0.6
0.6
3.7
3.5
3.6
2.9
3.0
3.1
2.6
2.5
2.8
2.7
2.5
2.9
2.9
3.1
3.0
1.3
1.3
1.4
1.7
1.7
1.6
1.7
1.7
1.8
1.9
1.8
1.8
1.8
1.8
1.9
0.8
0.9
0.7
0.6
1.5
1.8
2.1
2.5
2.4
2.4
2.5
2.5
2.4
2.0
2.5
0.4
0.5
0.5
0.5
0.5
0.4
0.4
0.4
0.5
0.4
0.5
0.3
0.2
0.3
0.4
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.1
0.2
0.2
0.2
0.1
0.2
0.1
0.2
0.8
0.9
1.0
1.1
1.0
1.0
1.3
1.3
1.3
1.4
1.2
1.2
1.1
1.1
1.4
2.6
2.9
2.1
2.3
2.3
2.1
2.5
2.8
2.6
2.6
2.6
2.7
2.6
2.4
2.8
1.6
1.4
1.3
1.1
1.0
1.0
0.9
0.8
0.8
0.8
0.8
0.9
0.9
0.9
1.0
0.3
0.3
0.2
0.2
0.2
0.2
0.3
0.2
0.2
0.2
0.2
0.2
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.1
0.2
11
4,670
-0.1
-0.1
17
158
1.9
1.9
4
3,632
0.0
0.0
27
0
0.1
0.1
3
65,820
0.0
0.0
25
22
0.0
0.0
23
315
0.6
0.3
7
4,226
0.1
0.4
8
18,918
-0.1
0.2
13
24,227
0.0
0.4
9
27,262
0.0
0.1
19
67
0.0
0.0
26
11
0.4
0.3
18
111
-0.1
0.1
12
498
0.1
0.2
15
672
0.0
-0.2
16
34
-0.7
-0.1
1
17,130
0.6
0.3
6
5,237
1.8
0.8
5
7,889
-0.1
-0.1
20
597
0.2
0.2
24
186
0.7
0.5
10
508
0.2
0.7
2
1,757
-0.6
0.0
14
1,653
0.0
0.0
21
697
0.0
0.0
22
3,517

0.0
0.2

0.0
0.2

0.0
0.2

0.0
0.2

0.0
0.2

0.0
0.2

0.0
0.1

0.0
0.1

0.0
0.1

0.0
0.1

0.0
0.1

0.0
0.1

0.0
0.1

0.0
0.1

0.0
0.1

0.0
-0.1

0.0
-0.1

EU-27 averages
weighted
1.6
arithmetic
1.0

1.7
1.0

1.6
0.9

1.4
0.9

1.4
0.9

1.4
0.9

1.4
1.0

1.4
1.0

1.4
1.0

1.5
1.1

1.5
1.1

1.5
1.1

1.4
1.1

1.5
1.0

1.6
1.2

0.0
0.2

0.2
0.2

EA-17 averages
weighted
2.0
arithmetic
1.4

2.1
1.4

2.1
1.4

1.8
1.3

1.8
1.3

1.8
1.2

1.7
1.2

1.8
1.3

1.8
1.3

1.8
1.3

1.8
1.3

1.8
1.3

1.7
1.3

1.8
1.3

1.9
1.4

-0.1
0.0

0.2
0.2

Convergence indicators
St.dev/mean 94.3 95.7
Max-min
3.7
3.5

95.7
3.6

93.3
2.9

88.2
3.0

87.4
3.1

84.7
2.6

88.0
2.8

86.7
2.8

83.9
2.8

84.8
2.9

87.1
2.9

86.4
2.9

85.1
3.1

83.9
3.0

-10.4
-0.7

-3.5
-0.1

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

0
6

Table 30: Social Contributions as % of Total Taxation - Self-employed

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.9
2.9
2.8
2.7
2.6
2.6
2.6
2.7
2.7
2.7
2.7
2.7
2.7
2.9
3.2
1.7
0.9
0.5
0.6
1.2
1.7
2.0
1.8
1.8
1.9
2.0
1.7
1.4
1.3
1.6
2.0
2.0
2.0
2.0
2.0
2.2
2.2
2.4
2.4
5.7
5.8
6.3
6.4
6.5
7.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
6.6
7.3
7.4
7.2
6.8
6.4
6.6
7.1
7.1
7.3
7.5
7.0
6.4
6.3
6.9
0.6
0.5
0.5
0.5
0.5
0.6
0.5
0.5
0.4
0.4
0.4
0.4
0.4
0.5
0.4
0.6
0.6
0.7
0.7
0.7
0.6
0.5
0.7
0.7
0.8
0.8
0.7
0.7
0.8
0.7
4.3
4.2
4.3
4.7
4.5
4.3
4.6
4.8
5.1
5.3
5.3
5.3
5.5
5.3
6.0
5.1
5.0
5.0
4.7
4.4
4.3
4.2
4.2
4.2
4.2
4.0
3.8
3.7
4.4
5.9
3.2
3.4
3.2
2.3
2.3
2.3
2.5
2.5
2.6
2.7
2.8
2.7
2.7
2.8
3.1
4.4
4.1
3.7
2.8
3.1
3.3
3.2
3.4
3.3
3.7
3.9
3.8
4.0
4.2
4.2
1.6
1.5
1.5
1.4
1.3
1.1
1.1
1.1
1.0
1.0
0.9
0.9
0.9
0.9
1.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.4
0.4
0.5
0.4
0.4
0.3
0.4
0.4
0.4
0.4
1.4
3.7
3.4
3.4
3.2
3.4
3.1
3.2
3.2
3.4
4.2
3.4
3.3
3.3
3.3
3.5
1.6
1.5
1.3
1.3
1.3
1.4
1.6
1.5
1.5
1.4
1.5
1.7
1.6
1.7
1.8
2.3
2.6
2.7
2.5
2.5
2.7
2.3
2.1
2.1
2.0
1.9
1.9
1.8
1.8
1.7
9.2
8.7
8.9
7.3
7.5
7.7
6.8
6.6
7.4
7.3
6.7
7.5
7.4
7.9
7.8
3.0
3.1
3.3
3.8
3.8
3.8
3.8
3.9
4.0
4.3
4.3
4.4
4.2
4.1
4.5
2.0
2.5
1.9
1.7
4.2
5.4
6.7
7.5
7.6
7.7
7.8
7.3
6.8
5.8
8.0
1.5
1.7
1.8
1.6
1.5
1.4
1.3
1.3
1.7
1.4
1.4
1.0
0.7
1.1
1.1
0.0
0.0
0.0
0.0
0.8
0.0
0.1
0.3
0.6
0.9
0.6
0.5
0.6
0.4
0.6
2.0
2.3
2.7
3.0
2.6
2.6
3.5
3.3
3.5
3.7
3.2
3.1
3.0
3.1
3.8
6.5
7.3
5.7
6.2
6.4
6.2
7.4
8.4
7.9
8.2
8.4
9.2
9.1
8.1
9.7
3.4
2.9
2.7
2.3
2.2
2.0
2.0
1.9
1.8
1.8
1.9
2.1
2.1
2.0
2.2
0.6
0.5
0.5
0.4
0.4
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.6
0.7
0.6
0.5
0.6
0.6
0.6
0.6
0.7
0.6
0.6
0.6
0.6
0.6
0.6

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.3
0.5
12
4,670
-0.2
-0.2
17
158
5.6
5.5
4
3,632
0.0
0.0
27
0
0.3
0.6
5
65,820
-0.1
-0.2
25
22
0.1
0.1
21
315
1.7
1.7
6
4,226
0.8
1.6
7
18,918
-0.1
0.7
13
24,227
-0.3
0.9
9
27,262
-0.4
0.0
20
67
0.2
0.2
26
11
1.2
1.1
18
111
-0.1
0.4
11
498
0.3
0.4
15
672
-0.6
-1.0
16
34
-1.4
0.2
3
17,130
1.4
0.7
8
5,237
6.0
2.6
2
7,889
-0.3
-0.3
19
597
0.6
0.6
23
186
1.9
1.3
10
508
3.2
3.5
1
1,757
-1.2
0.2
14
1,653
0.0
0.0
24
697
0.0
0.1
22
3,517

0.0
0.6

0.0
0.6

0.0
0.5

0.0
0.5

0.0
0.4

0.0
0.4

0.0
0.4

0.0
0.3

0.0
0.3

0.0
0.3

0.0
0.2

0.0
0.2

0.0
0.2

0.0
0.2

0.0
0.2

0.0
-0.4

0.0
-0.2

EU-27 averages
weighted
4.1
arithmetic
2.6

4.3
2.6

4.1
2.5

3.6
2.4

3.5
2.5

3.4
2.5

3.5
2.6

3.6
2.7

3.7
2.8

3.8
3.0

3.8
2.9

3.7
2.9

3.6
2.9

3.7
2.8

4.2
3.3

0.0
0.7

0.8
0.8

EA-17 averages
weighted
5.0
arithmetic
3.6

5.1
3.6

5.0
3.6

4.5
3.3

4.4
3.3

4.3
3.2

4.3
3.3

4.4
3.4

4.5
3.5

4.6
3.6

4.6
3.5

4.5
3.5

4.3
3.4

4.5
3.5

4.9
3.9

-0.1
0.3

0.7
0.6

Convergence indicators
St.dev/mean 89.0 90.2
Max-min
9.2
8.7

91.2
8.9

89.7
7.3

84.0
7.5

84.9
7.7

85.1
7.4

89.3
8.4

87.8
7.9

85.6
8.2

87.2
8.4

90.2
9.2

90.1
9.1

86.8
8.1

87.1
9.7

-1.8
0.5

2.2
2.0

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

0
6

Table 31: Taxes received by administrative level as % of GDP - Central Government


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-4.0
-5.1
26
39,051
2.3
2.6
15
7,045
-4.1
-2.1
9
32,336
2.5
3.7
1
77,114
1.0
0.1
25
288,680
-0.5
2.1
6
3,401
-4.3
-4.2
12
36,024
0.4
-4.1
17
45,019
-7.5
-7.7
27
93,055
-4.0
-4.9
22
260,729
-1.0
-0.2
10
349,312
6.0
2.8
5
4,367
-1.9
-1.8
23
2,371
0.5
1.3
21
3,705
0.2
-2.2
8
9,267
-0.3
1.2
7
22,695
7.1
5.7
2
1,974
0.7
0.3
11
129,238
0.7
-1.4
13
57,479
-5.2
-0.7
20
50,028
-0.4
-1.0
14
34,040
-0.9
-1.5
19
19,307
-1.4
-1.7
18
6,696
-11.4
-6.1
24
8,058
-1.0
-4.9
16
33,877
-1.7
-4.2
4
78,565
0.4
-1.8
3
513,062

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
15.5 15.7 15.7 16.2 16.0 16.6 15.7 15.7 15.0 14.7 14.3 14.0 13.3 13.1 11.5
17.8 17.0 16.1 19.0 17.4 17.5 17.5 15.7 20.2 21.8 21.0 21.7 24.0 23.1 20.1
27.7 26.5 26.6 25.4 25.8 25.7 26.2 26.3 26.9 27.1 25.9 25.5 26.0 24.6 23.6
32.2 32.4 32.1 32.0 32.1 31.0 29.7 29.6 29.6 30.9 32.8 31.7 35.9 35.2 34.7
11.1 10.8 10.7 10.9 11.7 11.9 11.3 11.3 11.4 10.9 11.1 11.3 11.8 11.8 12.0
25.0 28.3 25.1 24.9 23.3 22.4 21.9 22.4 22.2 21.7 21.7 21.8 22.6 21.6 24.5
26.9 27.5 27.2 26.7 27.0 26.7 24.9 23.9 24.3 25.5 25.9 27.2 26.4 24.2 22.6
19.0 19.0 20.1 21.8 22.5 23.4 21.9 21.5 19.9 19.8 20.4 20.1 20.3 19.9 19.3
16.3 16.5 16.0 15.9 16.3 16.5 16.2 13.1 12.5 12.3 12.9 13.5 14.2 11.0
8.8
17.7 18.6 18.8 18.8 19.3 18.6 18.1 17.5 17.1 18.2 17.6 16.8 16.1 15.5 13.7
24.0 23.5 25.2 24.1 24.6 23.2 22.8 22.1 22.1 21.6 21.2 22.7 23.0 22.5 23.0
19.8 19.1 18.4 20.3 20.9 23.0 23.7 24.1 25.5 25.1 26.6 27.9 32.6 30.7 25.8
14.7 13.7 16.2 17.5 16.3 14.6 14.4 14.1 14.6 14.5 15.4 16.1 16.0 15.0 12.8
13.5 12.7 15.5 14.5 13.9 12.7 12.2 15.2 15.2 15.0 15.3 16.0 15.7 15.4 14.0
24.2 24.8 26.4 26.4 25.7 26.5 26.4 26.0 25.1 24.8 25.5 24.4 24.2 23.8 24.4
24.7 24.1 22.2 21.9 22.7 23.2 22.5 22.2 22.0 21.5 21.4 21.2 22.6 24.6 24.4
26.8 25.4 27.5 25.6 27.3 28.2 30.4 31.5 31.4 32.6 33.2 33.0 33.9 33.5 33.9
21.9 22.7 22.2 22.2 22.6 22.3 22.6 22.5 21.6 21.6 22.6 23.2 23.4 22.8 22.6
20.3 21.4 22.6 22.8 22.7 22.3 24.2 23.6 23.7 23.4 22.6 22.1 22.4 22.3 21.0
21.3 21.3 20.5 19.7 18.2 16.9 16.1 16.9 16.7 15.2 16.4 17.4 18.1 18.2 16.1
20.7 21.2 21.0 20.7 21.3 21.2 21.0 21.5 21.6 20.8 21.4 22.1 22.4 22.1 20.3
17.3 16.2 17.0 17.9 17.1 18.0 17.1 16.9 17.4 17.3 17.5 18.0 18.0 17.6 16.4
20.3 20.8 20.4 21.2 21.5 20.7 20.6 21.0 21.2 21.2 21.5 21.2 20.4 19.8 18.9
24.1 22.3 21.1 20.9 20.2 18.9 17.7 17.3 18.0 17.1 15.4 14.2 14.3 13.8 12.8
20.8 22.2 22.9 23.1 22.9 24.7 22.4 23.0 22.8 22.6 22.6 22.1 21.7 21.3 19.8
28.7 29.8 30.4 30.9 31.5 31.2 29.2 28.0 28.0 28.5 29.7 29.8 29.0 27.2 27.0
32.4 32.2 32.9 33.8 34.2 34.6 34.4 33.0 32.6 33.2 34.0 34.7 34.3 35.4 32.8

NO
IS

24.0
26.8

25.0
27.8

24.8
26.9

24.6
26.4

24.9
28.5

27.3
28.4

26.6
26.5

27.6
26.5

26.3
27.8

28.0
28.9

28.8
31.3

29.7
31.4

29.3
30.3

29.0
27.2

25.6
24.5

1.6
-2.3

-1.7
-4.0

EU-27 averages
weighted
19.5
arithmetic
21.6

19.9
21.7

20.7
21.9

20.9
22.0

21.4
22.0

21.5
21.9

21.0
21.5

20.3
21.3

20.0
21.4

20.1
21.4

20.4
21.7

20.7
21.8

20.8
22.3

20.0
21.7

18.7
20.6

-0.8
-1.0

-2.8
-1.3

EA-17 averages
weighted
16.8
arithmetic
20.8

17.1
21.2

17.6
21.3

17.5
21.3

18.1
21.5

17.9
21.6

17.5
21.3

16.9
21.1

16.7
20.9

16.7
20.8

16.7
21.0

17.0
21.0

17.1
21.3

16.4
20.6

15.6
19.7

-1.2
-1.1

-2.3
-1.9

Convergence indicators
St.dev/mean 25.0 26.1
Max-min
21.3 21.6

25.0
22.1

23.8
22.9

24.8
22.5

25.6
22.7

26.5
23.2

26.3
21.7

25.8
21.3

27.4
22.3

28.2
22.9

28.0
23.4

29.7
24.1

30.8
24.4

33.1
25.8

8.0
4.5

7.4
3.1

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

69,762
2,127

Table 32: Taxes received by administrative level as % of Total Taxation - Central Government

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
35.3 35.2 34.9 35.6 35.1 36.7 34.8 34.6 33.4 32.7 32.0 31.5 30.2 29.4 26.5
57.6 59.4 58.4 59.4 56.5 55.5 57.0 55.1 65.2 67.0 67.1 70.6 72.0 71.7 69.6
76.6 76.5 76.0 76.1 75.9 75.9 77.1 75.5 75.4 72.4 69.7 69.5 69.8 69.1 68.4
65.9 66.0 65.5 64.9 64.0 62.7 61.3 61.8 61.7 63.1 64.5 64.0 73.5 73.2 72.1
27.8 26.6 26.4 26.7 28.0 28.4 28.2 28.5 28.6 28.0 28.5 28.8 30.0 30.0 30.3
72.1 84.7 72.9 72.6 71.6 72.2 72.6 72.2 72.2 71.2 71.0 71.2 70.7 67.3 68.4
81.3 83.0 84.1 84.1 84.7 84.8 83.6 83.9 84.1 84.4 84.4 84.7 83.8 81.5 80.0
65.1 64.4 65.8 67.0 67.6 67.6 65.8 63.9 62.1 63.2 63.8 63.8 63.2 62.7 63.7
49.8 49.9 48.1 48.3 48.7 48.7 48.3 38.7 36.9 35.6 36.2 37.0 38.3 33.2 29.0
41.4 42.4 42.6 42.6 43.1 42.1 41.4 40.6 39.9 42.2 40.4 38.3 37.3 36.1 32.9
59.9 56.3 57.7 56.7 57.9 55.6 55.1 54.0 53.5 53.2 52.5 54.1 53.5 52.4 53.2
74.1 73.0 71.7 73.4 74.7 76.8 76.6 77.2 77.5 75.0 74.9 76.6 79.8 78.4 73.3
44.4 44.3 50.6 52.0 51.0 49.5 50.5 50.0 51.1 50.8 52.9 52.8 52.5 51.5 48.0
49.0 46.7 50.8 45.8 43.9 42.2 42.6 53.5 54.0 53.2 53.8 54.3 53.0 51.0 47.6
65.2 66.0 67.1 67.0 67.2 67.7 66.5 66.1 65.8 66.5 67.9 68.1 68.0 67.3 65.7
60.4 61.2 58.8 58.2 59.3 59.6 58.9 58.6 58.1 57.6 57.0 57.0 56.7 61.4 61.9
100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 99.1 98.6 98.8 98.7 98.6 99.0
54.5 56.3 56.0 56.2 56.1 55.9 58.9 59.7 57.8 57.6 60.2 59.5 60.4 58.3 59.2
48.9 50.0 51.0 51.4 51.6 51.7 53.5 53.7 54.1 54.0 53.3 52.9 53.2 52.3 49.1
57.4 57.1 56.2 55.8 52.1 51.8 50.0 51.6 51.8 48.5 50.1 51.6 52.0 52.9 50.7
69.9 70.2 69.7 68.2 68.5 68.2 67.9 68.3 68.2 68.0 67.9 68.4 68.1 67.5 65.4
63.1 62.4 64.5 61.9 55.2 59.5 59.7 60.1 62.8 63.4 63.0 63.0 62.2 62.9 61.0
51.8 54.5 55.2 56.0 56.3 55.1 54.6 55.4 55.6 55.3 55.6 55.4 54.1 53.1 50.3
59.9 56.5 56.6 56.8 57.3 55.3 53.3 52.5 54.8 54.3 49.3 48.7 49.0 47.3 44.4
45.5 47.1 49.4 49.8 49.8 52.2 50.1 51.4 51.6 51.9 51.4 50.5 50.4 49.4 45.9
59.8 59.1 59.9 60.3 61.3 60.6 59.1 58.9 58.6 59.2 60.8 61.6 61.2 58.6 57.6
93.4 93.7 94.3 94.2 94.4 94.3 94.5 94.3 94.1 94.3 94.4 94.5 94.5 94.6 94.0

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-8.9
-10.2
27
39,051
12.0
14.1
6
7,045
-8.2
-7.5
8
32,336
6.2
9.4
5
77,114
2.5
1.9
25
288,680
-3.6
-3.8
7
3,401
-1.3
-4.8
3
36,024
-1.4
-3.9
11
45,019
-20.8
-19.6
26
93,055
-8.5
-9.2
24
260,729
-6.7
-2.3
16
349,312
-0.8
-3.4
4
4,367
3.6
-1.5
20
2,371
-1.4
5.4
21
3,705
0.5
-2.0
9
9,267
1.4
2.3
12
22,695
-1.0
-1.0
1
1,974
4.7
3.3
14
129,238
0.2
-2.6
19
57,479
-6.7
-1.1
17
50,028
-4.6
-2.8
10
34,040
-2.1
1.5
13
19,307
-1.5
-4.8
18
6,696
-15.5
-10.9
23
8,058
0.4
-6.3
22
33,877
-2.2
-3.0
15
78,565
0.5
-0.3
2
513,062

57.1
80.5

58.8
81.0

58.7
77.8

58.6
76.7

58.8
77.5

64.0
76.6

62.1
75.0

64.1
75.2

62.2
75.7

64.6
76.4

66.2
77.1

67.5
75.7

66.8
74.9

67.3
74.1

61.8
72.6

4.7
-7.9

-2.2
-4.0

EU-27 averages
weighted
49.6
arithmetic
60.4

49.7
60.8

51.4
60.9

51.8
60.8

52.6
60.4

53.0
60.4

52.9
60.1

52.1
60.0

51.3
60.3

51.9
60.1

52.0
60.1

52.2
60.3

52.5
60.6

50.9
59.7

48.7
58.0

-0.9
-2.3

-4.3
-2.3

EA-17 averages
weighted
42.2
arithmetic
59.0

42.1
59.8

42.8
59.4

42.8
59.6

43.7
59.9

43.4
59.9

43.5
59.5

42.6
58.9

42.2
58.6

42.4
58.4

42.3
58.1

42.3
58.1

42.5
58.2

41.2
56.8

40.0
55.1

-2.2
-3.9

-3.5
-4.9

Convergence indicators
St.dev/mean 26.9 27.8
Max-min
72.2 73.4

26.5
73.6

26.6
73.3

27.0
72.0

27.1
71.6

27.5
71.8

27.5
71.5

27.6
71.4

27.6
71.0

27.6
70.1

27.9
69.9

28.2
68.7

29.1
69.2

31.0
72.5

4.0
0.3

3.8
0.9

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

69,762
2,127

Table 33: Taxes received by administrative level as % of GDP - State Government

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
10.0 10.2 10.4 10.6 10.8 10.3 10.9 10.4 10.7 10.5 10.8 10.7 10.7 10.9 10.7
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
8.4
9.0
8.9
9.1
9.4
9.5
8.8
8.5
8.5
8.3
8.2
8.6
8.9
8.9
8.7
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
1.5
1.5
2.4
2.5
2.7
2.7
2.6
6.3
6.9
7.5
7.9
8.1
8.0
7.5
7.3
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
3.3
3.4
3.4
3.5
3.4
3.3
3.4
3.2
3.1
3.1
3.0
3.0
3.1
3.5
4.2
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.7
0.4
1
36,289
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
0.2
-0.8
2
208,040
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
5.8
4.7
3
76,997
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
0.9
0.9
4
11,444
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

EU-27 averages
weighted
7.1
arithmetic
5.8

7.4
6.0

7.5
6.3

7.6
6.4

7.8
6.5

7.8
6.4

7.3
6.4

7.8
7.1

7.9
7.3

8.0
7.4

8.0
7.5

8.3
7.6

8.4
7.7

8.3
7.7

8.2
7.7

1.1
1.9

0.4
1.3

EA-17 averages
weighted
7.1
arithmetic
5.8

7.4
6.0

7.5
6.3

7.6
6.4

7.8
6.5

7.8
6.4

7.3
6.4

7.8
7.1

7.9
7.3

8.0
7.4

8.0
7.5

8.3
7.6

8.4
7.7

8.3
7.7

8.2
7.7

1.1
1.9

0.4
1.3

Convergence indicators
St.dev/mean 69.7 70.0
Max-min
8.4
8.7

63.2
8.0

62.3
8.0

62.9
8.1

62.3
7.6

63.6
8.3

43.5
7.2

44.1
7.7

42.5
7.4

43.5
7.8

43.1
7.7

42.7
7.6

40.9
7.5

35.5
6.5

-34.2
-1.9

-26.8
-1.1

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

n.a.
n.a.

Table 34: Taxes received by administrative level as % of Total Taxation - State Government

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
22.7 23.0 23.2 23.2 23.6 22.8 24.2 23.0 23.9 23.4 24.0 24.1 24.3 24.6 24.6
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
21.2 22.2 21.8 22.1 22.5 22.7 21.9 21.6 21.3 21.5 21.3 21.9 22.7 22.6 21.9
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
4.7
4.6
7.2
7.7
7.9
7.8
7.7 18.5 20.4 21.7 22.1 22.2 21.6 22.5 24.0
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
7.8
7.9
7.7
7.8
7.7
7.7
7.4
7.3
7.0
7.1
7.1
7.1
7.3
8.2
9.8
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
1.9
1.8
1
36,289
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
0.6
-0.9
3
208,040
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
19.3
16.2
2
76,997
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
1.9
2.1
4
11,444
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

EU-27 averages
weighted
18.2
arithmetic
14.1

18.7
14.4

18.7
15.0

19.0
15.2

19.2
15.4

19.2
15.2

18.5
15.3

20.1
17.6

20.4
18.2

20.7
18.4

20.7
18.6

21.1
18.8

21.5
19.0

21.7
19.5

21.6
20.1

3.5
5.9

2.5
4.8

EA-17 averages
weighted
18.2
arithmetic
14.1

18.7
14.4

18.7
15.0

19.0
15.2

19.2
15.4

19.2
15.2

18.5
15.3

20.1
17.6

20.4
18.2

20.7
18.4

20.7
18.6

21.1
18.8

21.5
19.0

21.7
19.5

21.6
20.1

3.5
5.9

2.5
4.8

Convergence indicators
St.dev/mean 64.9 66.0
Max-min
18.0 18.3

58.2
16.0

56.6
15.5

57.2
15.9

56.8
15.1

58.6
16.7

40.3
15.7

41.7
16.9

41.2
16.3

41.8
17.0

41.7
16.9

41.6
17.1

39.0
16.5

34.7
14.8

-30.3
-3.2

-22.1
-0.3

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

n.a.
n.a.

Table 35: Taxes received by administrative level as % of GDP - Local Government

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.1
2.2
2.2
2.1
2.2
1.9
2.1
2.2
2.3
2.2
2.2
2.2
2.3
2.0
2.4
3.5
3.4
3.4
3.9
3.6
3.2
3.4
3.2
0.5
0.5
0.6
0.7
0.9
0.9
0.8
4.4
4.1
4.2
4.0
4.2
4.1
3.8
4.3
4.5
4.7
5.4
5.2
5.2
5.0
4.9
15.6 15.7 15.8 16.2 16.3 16.5 17.0 17.1 17.2 16.9 16.9 16.8 11.9 11.9 12.4
2.5
2.6
2.7
2.9
2.9
2.9
2.7
2.6
2.6
2.8
2.9
3.1
3.2
3.2
3.0
4.6
0.5
4.7
4.9
4.8
4.3
4.1
4.0
4.0
4.0
4.0
4.1
4.3
4.9
5.0
0.9
0.8
0.8
0.7
0.7
0.6
0.6
0.6
0.7
0.7
0.7
0.7
0.7
0.8
1.0
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.2
0.2
0.3
0.3
0.2
2.8
2.8
3.0
3.1
3.1
3.1
3.0
2.9
2.8
3.0
3.1
3.2
3.2
3.0
2.9
4.5
4.7
4.7
4.7
4.6
4.3
4.1
4.1
4.2
4.5
4.8
4.8
4.9
5.0
5.2
3.1
3.4
3.5
5.7
5.3
6.0
6.2
6.3
6.6
6.4
6.4
6.5
6.8
6.6
6.1
0.4
0.4
0.5
0.5
0.5
0.4
0.5
0.4
0.4
0.5
0.4
0.5
0.5
0.5
0.5
6.5
6.3
5.2
5.4
5.0
5.0
4.9
4.9
5.1
5.1
4.9
5.2
5.4
5.6
5.1
5.0
5.0
4.4
6.0
6.5
6.1
5.7
2.8
2.6
2.8
2.8
2.9
3.0
3.4
3.5
2.4
2.4
2.4
2.4
2.2
2.2
2.2
2.4
2.3
1.8
1.7
1.6
1.6
1.6
1.7
2.7
2.9
3.1
3.4
3.7
3.8
3.9
4.0
4.3
4.5
4.3
4.3
4.4
2.6
2.6
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
1.3
1.4
1.4
1.4
1.4
1.4
1.4
1.4
1.5
1.5
1.5
1.3
1.3
1.3
1.4
5.0
5.2
5.3
5.2
5.2
5.1
5.2
4.9
4.7
4.7
4.6
4.6
4.7
4.8
5.0
4.7
4.5
4.5
4.2
3.2
3.0
3.1
3.3
3.1
4.0
4.1
4.3
4.6
4.6
4.2
1.6
1.7
1.7
1.8
2.0
2.0
1.9
2.0
1.9
2.1
2.1
2.2
2.3
2.3
2.2
2.5
2.5
2.4
2.0
2.9
1.2
1.1
0.9
1.0
0.9
0.9
1.0
1.2
0.9
1.0
2.5
2.5
2.5
2.5
2.7
2.7
2.8
2.8
2.9
2.9
2.8
3.0
3.4
3.3
3.7
1.6
1.7
1.6
1.5
1.5
1.4
1.5
1.4
1.3
1.3
3.3
3.1
3.0
3.2
3.3
10.2 10.7 10.1 10.1 10.0 10.2
9.9
9.6
9.3
9.1
9.1
9.2
9.2
9.5 10.3
14.2 15.4 15.1 15.1 15.1 14.9 15.3 15.5 15.9 15.8 15.8 15.5 15.4 16.1 16.7
1.3
1.3
1.3
1.4
1.4
1.5
1.5
1.6
1.6
1.7
1.7
1.7
1.7
1.7
1.8

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.3
0.5
17
8,164
-2.7
-2.4
24
283
0.5
0.8
9
6,689
-3.2
-4.1
2
27,596
0.5
0.1
14
72,290
0.4
0.7
8
693
0.1
0.3
23
1,521
-0.1
-0.1
26
475
0.0
-0.2
15
30,044
0.7
0.9
5
99,298
3.0
0.1
4
92,646
0.1
0.1
25
85
-1.4
0.1
6
943
-1.5
-2.6
12
926
-0.7
-0.6
20
638
0.0
-1.2
16
2,460
n.a.
n.a.
n.a.
n.a.
0.1
0.0
21
8,079
0.0
0.0
7
13,752
-0.5
1.3
10
13,052
0.6
0.2
18
3,641
-1.6
-0.2
22
1,121
1.2
1.0
11
1,322
1.7
1.9
13
2,065
0.1
0.1
3
17,600
2.5
1.8
1
48,605
0.6
0.4
19
28,499

8.2
6.5

7.9
6.5

7.8
7.7

7.1
8.0

7.4
8.3

6.4
8.7

7.0
8.8

5.6
8.7

6.2
8.9

5.9
8.9

5.8
9.3

5.6
10.1

5.5
10.2

5.1
9.5

6.0
9.2

-2.2
2.8

-0.5
0.5

EU-27 averages
weighted
3.5
arithmetic
4.1

3.6
4.0

3.6
4.1

3.9
4.3

3.9
4.3

3.9
4.2

3.8
4.2

3.8
4.1

3.9
4.0

4.0
4.0

4.1
4.1

4.1
4.2

4.1
4.1

4.1
4.0

4.1
4.1

0.6
0.0

0.2
0.0

EA-17 averages
weighted
3.1
arithmetic
2.9

3.3
2.7

3.3
2.9

3.8
3.1

3.7
3.1

3.7
3.1

3.7
3.0

3.6
3.0

3.7
3.0

3.8
3.0

3.9
3.1

3.9
3.2

4.0
3.2

4.0
3.3

3.9
3.4

0.8
0.5

0.2
0.3

Convergence indicators
St.dev/mean 93.7 100.6
Max-min
15.3 15.4

95.3
15.5

93.0
15.9

92.9
16.1

97.1
16.2

99.0 101.8 106.2 103.4 100.2


16.7 16.8 16.9 16.6 16.6

98.6
16.6

87.5
15.1

90.8
15.9

92.9
16.5

-0.7
1.2

-4.2
0.3

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

16,295
802

Table 36: Taxes received by administrative level as % of Total Taxation - Local Government
Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.7
1.3
18
8,164
-8.4
-7.4
24
283
2.0
2.2
5
6,689
-6.1
-7.7
2
27,596
1.2
0.6
15
72,290
0.8
0.1
7
693
0.7
1.4
23
1,521
-0.2
-0.2
26
475
0.7
0.3
14
30,044
1.9
2.8
9
99,298
6.3
-0.3
6
92,646
-0.1
0.0
25
85
-0.4
2.1
4
943
-6.4
-8.3
10
926
-1.8
-1.2
20
638
0.1
-3.0
17
2,460
n.a.
n.a.
n.a.
n.a.
0.5
0.3
21
8,079
-0.3
0.0
11
13,752
0.7
4.2
8
13,052
1.5
0.6
16
3,641
-5.7
-0.4
22
1,121
3.6
2.7
13
1,322
7.4
7.3
12
2,065
1.6
2.2
3
17,600
6.1
6.7
1
48,605
1.6
1.3
19
28,499

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
4.9
5.0
5.0
4.7
4.8
4.2
4.6
4.9
5.2
5.0
5.0
5.1
5.2
4.6
5.5
11.2 12.0 12.2 12.0 11.6 10.2 11.1 11.3
1.6
1.6
1.8
2.3
2.6
2.9
2.8
12.1 11.7 12.1 12.0 12.4 12.0 11.2 12.4 12.5 12.5 14.6 14.2 14.1 14.1 14.2
31.9 31.9 32.3 32.9 32.6 33.5 35.1 35.7 35.8 34.4 33.2 33.8 24.4 24.7 25.8
6.4
6.5
6.6
7.0
7.0
7.0
6.8
6.7
6.6
7.1
7.4
7.9
8.0
8.2
7.6
13.1
1.4 13.6 14.4 14.9 13.9 13.5 12.9 13.0 13.2 13.0 13.2 13.4 15.4 13.9
2.6
2.5
2.4
2.2
2.1
2.0
2.1
2.3
2.3
2.3
2.3
2.3
2.3
2.8
3.4
0.9
1.0
1.0
0.9
0.8
0.8
0.9
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.7
8.7
8.5
8.9
9.4
9.4
9.1
8.9
8.7
8.4
8.8
8.8
8.9
8.7
9.1
9.4
10.6 10.7 10.6 10.6 10.3
9.7
9.4
9.5
9.8 10.5 10.9 11.0 11.5 11.6 12.5
7.8
8.2
7.9 13.3 12.5 14.4 14.9 15.5 16.0 15.8 15.8 15.5 15.7 15.4 14.1
1.6
1.7
1.9
1.8
1.6
1.4
1.5
1.3
1.3
1.4
1.2
1.4
1.3
1.3
1.4
19.5 20.5 16.2 16.1 15.6 17.0 17.3 17.3 17.8 17.9 16.9 17.2 17.8 19.2 19.1
18.3 18.5 14.4 18.8 20.5 20.2 20.0
9.8
9.4
9.9
9.7
9.7 10.2 11.3 11.9
6.4
6.5
6.1
6.1
5.7
5.7
5.6
6.1
5.9
4.9
4.4
4.4
4.5
4.5
4.5
6.6
7.3
8.2
9.0
9.6
9.8 10.3 10.5 11.4 12.0 11.6 11.7 11.1
6.4
6.7
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
3.2
3.4
3.5
3.6
3.4
3.4
3.6
3.7
3.9
4.0
4.1
3.3
3.3
3.3
3.7
12.0 12.2 11.9 11.8 11.7 11.7 11.5 11.2 10.8 10.9 10.9 11.0 11.1 11.4 11.7
12.5 12.1 12.2 11.9
9.1
9.1
9.5
9.9
9.5 12.8 12.6 12.7 13.2 13.5 13.2
5.4
5.5
5.5
5.9
6.4
6.4
6.2
6.4
6.1
6.7
6.7
6.7
7.1
7.1
7.0
9.2
9.7
9.1
7.0
9.5
3.9
3.8
3.1
3.5
3.4
3.1
3.4
4.0
3.2
3.5
6.3
6.6
6.8
6.5
7.1
7.3
7.4
7.4
7.6
7.6
7.4
7.7
9.0
8.9
9.9
3.9
4.2
4.2
4.1
4.1
4.1
4.4
4.2
4.0
4.3 10.7 10.8 10.3 11.1 11.4
22.3 22.8 21.7 21.8 21.7 21.6 22.1 21.5 21.1 20.8 20.7 21.1 21.3 22.0 23.8
29.6 30.6 29.8 29.6 29.3 28.9 31.0 32.7 33.2 32.9 32.2 32.0 32.5 34.7 35.6
3.7
3.7
3.8
3.8
3.9
4.0
4.1
4.4
4.7
4.7
4.7
4.6
4.6
4.6
5.2

NO
IS

19.5
19.5

18.6
19.0

18.6
22.2

17.0
23.3

17.4
22.5

15.1
23.4

16.4
25.0

13.0
24.8

14.8
24.3

13.7
23.6

13.4
22.9

12.6
24.3

12.5
25.1

11.8
25.9

14.4
27.4

-5.1
7.9

-0.7
4.0

EU-27 averages
weighted
8.8
arithmetic
10.4

9.1
10.2

8.9
10.3

9.8
10.7

9.5
10.7

9.6
10.4

9.6
10.6

9.8
10.4

10.0
10.1

10.3
10.2

10.4
10.4

10.4
10.5

10.3
10.3

10.5
10.5

10.7
10.7

1.8
0.3

1.1
0.3

EA-17 averages
weighted
7.9
arithmetic
7.3

8.1
6.7

8.0
7.4

9.2
7.8

8.9
7.7

9.1
7.7

9.1
7.7

9.1
7.7

9.2
7.7

9.6
7.8

9.8
8.1

9.8
8.2

10.0
8.4

10.1
8.6

10.1
8.8

2.2
1.5

1.0
1.1

Convergence indicators
St.dev/mean 77.6 82.2
Max-min
31.0 30.9

75.8
31.4

75.3
32.1

75.1
31.8

78.8
32.7

80.7
34.2

82.8
34.9

87.6
35.0

84.3
33.6

80.4
32.5

80.1
33.1

73.3
31.7

76.8
33.9

76.4
35.0

-1.1
3.9

-2.3
2.3

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

16,295
802

Table 37: Taxes received by administrative level as % of GDP - Social security funds

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
15.2 15.4 15.6 15.6 15.7 15.5 15.6 16.2 15.9 16.7 16.8 16.8 17.0 17.6 18.2
9.6
8.2
8.1
9.2
9.8 10.8
9.8
9.6 10.3 10.2
9.7
8.3
8.1
7.8
7.7
4.1
4.1
4.1
4.0
4.0
4.1
4.0
4.2
4.3
5.4
5.5
5.6
5.7
5.6
5.7
1.1
1.1
1.0
1.0
1.6
1.8
1.7
1.2
1.2
1.2
1.1
1.0
1.0
1.0
1.0
16.8 17.4 17.7 17.4 17.2 16.9 16.7 16.7 16.9 16.5 16.3 15.9 15.1 15.1 15.7
5.2
4.7
4.7
4.5
4.4
4.3
4.2
4.6
4.6
4.6
4.6
4.4
4.7
5.2
6.0
4.2
3.9
3.6
3.5
3.5
3.6
3.7
3.7
3.6
3.8
3.8
3.9
4.1
4.4
4.5
9.1
9.5
9.5
9.8
9.9 10.4 10.5 11.5 11.6 11.0 11.0 10.9 11.3 11.3 10.5
11.4 11.6 11.6 11.5 11.6 11.7 11.8 11.8 11.9 11.8 11.8 11.8 11.9 12.0 12.1
20.0 20.2 20.2 20.3 20.6 21.0 21.3 21.2 21.4 20.4 21.1 22.2 22.1 22.4 22.8
12.3 14.3 14.6 12.2 12.1 12.1 11.9 12.1 12.3 12.3 12.5 12.5 13.0 13.5 13.8
6.5
6.6
6.8
6.9
6.6
6.5
6.8
6.7
7.0
7.7
8.3
7.8
7.5
7.7
8.6
12.0 10.8 10.6 10.8 10.7
9.9
9.2
9.3
8.9
8.7
8.4
8.8
8.7
8.2
8.5
9.0
9.4 10.7 11.2 11.5 11.6 11.0 10.6 10.4 10.3 10.1 10.3 10.6 11.0 11.6
9.7
9.6
9.8
9.9
9.8
9.8 10.7 10.6 10.5 10.5 10.2
9.7
9.6
9.8 10.9
13.5 12.4 12.5 12.3 11.9 12.0 11.7 11.6 11.5 11.2 11.5 11.4 12.5 12.5 12.1
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
15.9 15.2 15.1 15.0 15.5 15.4 13.7 13.3 13.8 13.9 12.9 14.0 13.5 14.5 13.8
12.2 12.1 12.3 12.2 12.2 12.0 12.0 11.9 11.9 11.9 11.9 11.8 11.7 11.8 12.4
11.3 11.6 11.7 11.6 13.7 12.9 13.4 12.9 12.8 12.3 12.3 12.2 12.0 11.3 11.3
6.4
6.7
6.8
7.2
7.2
7.4
7.6
7.6
7.8
7.5
7.7
7.8
7.9
8.1
8.3
7.6
7.2
7.0
9.0 11.0 11.1 10.4 10.4
9.3
9.0
9.4
9.6
9.6
9.2
9.3
16.5 14.8 14.1 14.2 14.0 14.1 14.4 14.1 14.1 14.1 14.1 13.9 13.6 13.9 14.8
14.6 15.5 14.6 14.4 13.7 13.8 14.0 14.3 13.5 12.9 12.2 11.6 11.5 11.8 12.4
14.1 13.6 12.8 12.6 12.6 11.9 12.0 11.9 11.8 11.7 12.0 12.2 11.9 12.1 12.8
4.4
4.6
4.6
4.6
4.4
4.9
4.4
3.6
3.6
3.5
3.1
2.8
2.8
2.9
3.0
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
3.1
2.8
2
61,794
-1.9
-3.1
20
2,696
1.6
1.6
22
7,853
-0.1
-0.8
25
2,179
-1.1
-1.2
3
377,390
0.9
1.7
21
833
0.3
0.9
23
7,152
1.4
0.2
15
24,561
0.7
0.4
11
127,390
2.8
1.8
1
434,653
1.5
1.8
5
210,327
2.1
2.1
17
1,464
-3.4
-1.4
18
1,580
2.7
0.1
12
3,088
1.2
1.0
14
4,136
-1.4
0.2
10
11,256
n.a.
n.a.
n.a.
n.a.
-2.1
-1.6
6
78,959
0.2
0.4
9
33,960
0.0
-1.6
13
35,226
2.0
1.0
19
14,010
1.7
-1.7
16
10,966
-1.7
0.7
4
5,234
-2.2
-1.4
8
7,824
-1.2
0.9
7
21,971
-1.4
-1.9
24
8,660
n.a.
n.a.
n.a.
n.a.

9.8
0.0

9.6
0.0

9.6
0.0

10.3
0.0

10.1
0.0

8.9
0.0

9.2
0.0

9.9
0.0

9.8
0.0

9.4
0.0

8.9
0.0

8.7
0.0

9.1
0.0

9.0
0.0

9.8
0.0

0.0
0.0

0.9
0.0

EU-27 averages
weighted
14.7
arithmetic
10.5

15.0
10.4

15.1
10.4

14.6
10.4

14.6
10.6

14.5
10.6

14.4
10.5

14.4
10.5

14.4
10.4

14.1
10.4

14.1
10.3

14.2
10.3

14.0
10.3

14.2
10.4

14.6
10.7

0.0
0.2

0.1
0.1

EA-17 averages
weighted
15.6
arithmetic
11.9

16.0
11.9

16.1
11.9

15.6
11.7

15.5
11.7

15.5
11.6

15.3
11.7

15.3
11.8

15.4
11.8

15.1
11.7

15.1
11.7

15.3
11.7

15.1
11.6

15.4
12.0

15.7
12.4

0.2
0.5

0.3
0.7

Convergence indicators
St.dev/mean 45.5 46.2
Max-min
18.9 19.1

45.9
19.2

44.5
19.2

43.8
19.0

43.1
19.2

43.6
19.5

44.4
20.1

44.5
20.2

43.1
19.2

43.6
20.0

45.3
21.2

44.7
21.1

45.1
21.5

44.4
21.8

-1.1
2.9

1.3
2.6

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

26,847
0

Table 38: Taxes received by administrative level as % of Total Taxation - Social security funds
Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
7.4
7.7
3
61,794
-4.5
-7.7
19
2,696
5.3
4.5
22
7,853
-0.2
-1.6
25
2,179
-2.7
-0.7
6
377,390
1.9
2.9
21
833
3.3
4.6
23
7,152
3.3
4.8
10
24,561
5.0
5.2
4
127,390
8.0
7.3
1
434,653
1.4
3.2
12
210,327
0.3
2.8
20
1,464
-4.1
-1.5
13
1,580
7.0
1.2
5
3,088
3.2
4.2
16
4,136
-2.3
0.0
14
11,256
n.a.
n.a.
n.a.
n.a.
-3.3
-2.5
8
78,959
-0.3
1.3
17
33,960
5.2
-4.1
9
35,226
5.3
3.3
18
14,010
7.0
-2.0
11
10,966
-2.7
1.7
7
5,234
7.0
2.5
2
7,824
-1.0
4.5
15
21,971
-2.9
-3.2
24
8,660
n.a.
n.a.
n.a.
n.a.

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
34.5 34.5 34.6 34.3 34.5 34.2 34.5 35.7 35.6 37.2 37.4 37.9 38.6 39.7 41.9
31.1 28.6 29.4 28.6 31.9 34.4 31.9 33.6 33.2 31.5 31.1 27.0 24.4 24.1 26.6
11.3 11.8 11.9 12.0 11.8 12.1 11.7 12.2 12.1 14.5 14.7 15.4 15.2 15.8 16.6
2.2
2.2
2.1
2.1
3.3
3.6
3.6
2.5
2.5
2.4
2.2
2.1
2.0
2.0
2.0
42.3 42.8 43.5 42.6 41.2 40.4 41.8 42.3 42.5 42.6 42.0 40.5 38.5 38.4 39.6
14.8 13.9 13.6 13.0 13.5 13.9 13.9 14.9 14.9 14.9 14.9 14.5 14.7 16.2 16.8
12.6 11.7 11.2 10.9 10.9 11.3 12.5 12.8 12.6 12.5 12.4 12.2 13.0 14.9 15.9
31.4 32.2 31.2 30.2 29.8 29.9 31.6 34.2 36.1 35.1 34.5 34.6 35.1 35.5 34.7
34.8 35.1 34.9 34.9 34.4 34.5 35.3 34.8 35.0 34.3 33.1 32.4 32.0 36.2 39.7
46.8 45.9 45.8 46.1 45.9 47.5 48.5 49.2 49.9 47.1 48.3 50.6 51.2 52.3 54.8
30.7 34.1 33.3 28.7 28.5 28.9 28.8 29.6 29.8 30.4 31.0 29.7 30.1 31.4 32.1
24.3 25.3 26.4 24.8 23.7 21.8 21.9 21.5 21.2 23.0 23.2 21.4 18.4 19.7 24.6
36.1 35.2 33.2 31.9 33.3 33.5 32.3 32.8 31.1 30.5 28.9 28.8 28.6 28.3 32.0
32.7 34.8 34.9 35.4 36.5 38.5 38.5 37.3 36.9 36.5 35.3 35.1 35.6 36.3 39.7
26.1 25.7 24.9 25.2 25.7 25.1 26.8 27.1 27.6 28.0 27.1 27.0 27.0 27.7 29.3
33.0 31.5 33.0 32.8 31.1 30.7 30.7 30.8 30.5 29.9 30.6 30.6 31.3 31.3 30.7
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
39.5 37.9 38.0 38.0 38.5 38.6 35.7 35.2 36.9 37.1 34.5 35.9 34.8 37.0 36.2
29.3 28.3 27.7 27.5 27.7 27.7 26.5 27.0 27.3 27.5 28.2 28.3 27.9 27.7 29.0
30.5 31.2 32.1 32.9 39.3 39.7 41.6 39.6 39.7 39.2 37.6 36.1 34.3 33.0 35.7
21.6 22.1 22.5 23.8 23.2 23.6 24.5 24.2 24.7 24.4 24.6 24.1 23.9 24.7 26.9
27.6 27.9 26.4 31.1 35.4 36.6 36.5 36.8 33.7 33.2 33.9 33.6 33.0 32.9 34.6
42.0 39.0 38.2 37.6 36.6 37.7 38.1 37.2 36.8 36.8 36.5 36.2 35.9 37.3 39.3
36.2 39.3 39.2 39.1 38.6 40.6 42.3 43.4 41.1 40.9 39.1 39.5 39.4 40.4 43.1
30.8 28.8 27.6 27.2 27.5 25.2 26.9 26.5 26.7 26.8 27.3 27.9 27.7 28.0 29.8
9.2
9.1
9.0
9.0
8.5
9.5
9.0
7.7
7.4
7.3
6.4
5.8
5.9
6.2
6.3
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

NO
IS

23.4
0.0

22.6
0.0

22.7
0.0

24.4
0.0

23.9
0.0

20.9
0.0

21.5
0.0

22.9
0.0

23.1
0.0

21.7
0.0

20.4
0.0

19.8
0.0

20.7
0.0

20.9
0.0

23.8
0.0

0.4
0.0

2.9
0.0

EU-27 averages
weighted
36.6
arithmetic
28.5

36.6
28.3

36.5
28.2

35.5
28.0

35.2
28.5

35.2
28.8

35.8
29.0

36.1
29.1

36.3
29.0

35.7
28.9

35.5
28.6

35.3
28.3

34.9
27.9

35.9
28.7

37.5
30.3

0.9
1.9

2.3
1.5

EA-17 averages
weighted
39.1
arithmetic
31.1

39.3
31.0

39.1
30.8

38.0
30.2

37.5
30.0

37.5
30.1

38.1
30.6

38.5
31.0

38.8
31.2

38.3
31.2

38.2
30.9

38.0
30.8

37.5
30.5

38.7
31.7

40.3
33.4

1.2
2.2

2.7
3.3

Convergence indicators
St.dev/mean 39.0 39.1
Max-min
44.6 43.7

39.4
43.7

39.4
44.0

39.2
42.6

39.5
43.9

39.7
45.0

40.1
46.8

40.1
47.4

38.8
44.8

38.8
46.1

39.9
48.5

40.4
49.2

39.7
50.3

39.1
52.8

0.0
8.2

-0.5
8.9

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

26,847
0

Table 39: Taxes received by administrative level as % of GDP - EU Institutions

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
1.1
1.0
1.0
1.0
0.9
0.9
0.9
0.8
0.8
0.8
0.7
0.7
0.7
0.7
0.6
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.3
0.4
0.3
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.2
0.3
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.9
0.8
0.7
0.6
0.6
0.6
0.5
0.4
0.4
0.3
0.3
0.3
0.3
0.3
0.2
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.2
0.3
0.4
0.4
0.3
0.3
1.2
0.9
0.7
0.9
0.7
0.6
0.5
0.3
0.3
0.2
0.3
0.3
0.3
0.3
0.2
0.7
0.7
0.6
0.6
0.6
0.6
0.6
0.4
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.7
0.7
0.7
0.6
0.6
0.6
0.5
0.4
0.4
0.3
0.3
0.3
0.3
0.3
0.3
0.8
0.7
0.7
0.6
0.6
0.6
0.6
0.5
0.3
0.2
0.3
0.3
0.3
0.3
0.2
0.6
0.6
0.5
0.5
0.5
0.5
0.5
0.4
0.3
0.3
0.3
0.3
0.3
0.3
0.3
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.2
0.2
0.2
0.2
0.2
0.2
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.2
0.4
0.4
0.4
0.3
0.2
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.2
0.4
0.3
0.4
0.5
0.4
0.9
0.7
0.7
0.6
0.5
0.5
0.4
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.1
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.2
0.3
0.3
0.3
0.4
0.3
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.3
0.5
0.4
0.5
0.5
0.4
1.1
0.9
1.0
0.9
0.8
0.8
0.7
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.4
0.8
0.7
0.8
0.7
0.6
0.6
0.5
0.4
0.4
0.3
0.3
0.3
0.3
0.3
0.2
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.2
0.3
0.3
0.3
0.3
0.2
0.9
0.7
0.7
0.6
0.6
0.6
0.5
0.3
0.3
0.3
0.2
0.3
0.3
0.3
0.2
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.3
0.3
0.2
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.2
0.3
0.3
0.4
0.4
0.3
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.2
0.3
0.3
0.4
0.3
0.3
0.7
0.6
0.6
0.5
0.5
0.5
0.4
0.3
0.3
0.2
0.2
0.3
0.3
0.2
0.2
0.7
0.6
0.7
0.6
0.5
0.5
0.5
0.4
0.4
0.3
0.3
0.3
0.2
0.2
0.2
1.0
0.9
0.7
0.7
0.6
0.6
0.6
0.4
0.4
0.3
0.3
0.3
0.3
0.3
0.3

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.5
-0.3
1
2,120
n.a.
n.a.
13
97
n.a.
n.a.
8
388
0.0
0.0
26
402
-0.7
-0.4
18
5,650
n.a.
n.a.
5
43
-0.9
-0.4
21
359
-0.5
-0.3
11
649
-0.4
-0.3
10
2,943
-0.6
-0.4
24
3,790
-0.4
-0.2
14
3,883
n.a.
n.a.
20
39
n.a.
n.a.
17
44
n.a.
n.a.
2
105
-0.7
-0.4
27
57
n.a.
n.a.
9
262
n.a.
n.a.
4
21
-0.7
-0.4
3
2,104
-0.6
-0.4
23
595
n.a.
n.a.
15
734
-0.7
-0.3
16
397
n.a.
n.a.
22
264
n.a.
n.a.
12
98
n.a.
n.a.
7
188
-0.5
-0.2
19
390
-0.5
-0.3
25
551
-0.7
-0.3
6
4,757

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

EU-27 averages
weighted
0.8
arithmetic
0.8

0.7
0.7

0.7
0.7

0.6
0.6

0.6
0.6

0.6
0.6

0.5
0.5

0.4
0.4

0.4
0.4

0.3
0.3

0.3
0.3

0.3
0.3

0.3
0.3

0.3
0.3

0.3
0.3

-0.6
-0.5

-0.3
-0.3

EA-17 averages
weighted
0.8
arithmetic
0.9

0.7
0.8

0.7
0.7

0.6
0.7

0.6
0.6

0.6
0.6

0.6
0.6

0.4
0.4

0.4
0.4

0.3
0.3

0.3
0.3

0.3
0.3

0.3
0.3

0.3
0.3

0.3
0.3

-0.6
-0.6

-0.3
-0.3

Convergence indicators
St.dev/mean 28.8 26.7
Max-min
0.9
0.8

27.0
0.8

27.7
0.8

26.9
0.7

27.2
0.7

29.3
0.7

36.8
0.6

41.9
0.7

45.6
0.6

33.7
0.5

31.1
0.5

33.5
0.5

35.0
0.6

33.1
0.5

4.3
-0.5

5.8
-0.3

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

n.a.
n.a.

Table 40: Taxes received by administrative level as % of Total Taxation - EU Institutions

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.5
2.3
2.3
2.2
1.9
2.1
2.0
1.8
1.9
1.7
1.6
1.5
1.6
1.7
1.4
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
1.0
1.2
1.0
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.6
0.9
0.9
0.9
1.0
0.8
0.5
0.4
0.5
0.4
0.4
0.4
0.4
0.3
0.3
0.4
0.4
0.4
0.4
0.5
0.4
2.2
1.9
1.8
1.5
1.3
1.5
1.3
0.9
0.9
0.7
0.8
0.8
0.8
0.8
0.6
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.7
1.1
1.1
1.2
1.1
0.9
3.5
2.8
2.3
2.7
2.2
1.9
1.8
1.0
1.0
0.7
0.9
0.8
0.9
0.9
0.8
2.6
2.4
2.0
1.9
1.8
1.7
1.7
1.2
1.1
0.9
0.9
0.9
0.9
0.9
0.9
2.2
2.0
2.0
1.9
1.7
1.7
1.5
1.1
1.1
0.9
1.0
0.9
0.9
0.9
0.9
1.9
1.6
1.6
1.4
1.3
1.4
1.4
1.1
0.7
0.5
0.6
0.6
0.6
0.6
0.5
1.6
1.5
1.1
1.3
1.1
1.2
1.3
0.9
0.7
0.7
0.7
0.6
0.6
0.8
0.6
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.6
0.6
0.6
0.5
0.6
0.6
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.7
1.2
1.2
1.2
1.1
0.9
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.7
1.3
1.2
1.4
1.5
1.4
2.3
1.8
1.8
1.6
1.4
1.4
1.1
0.8
0.7
0.5
0.5
0.6
0.6
0.5
0.4
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.5
0.8
0.8
0.9
0.9
0.7
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.9
1.4
1.3
1.3
1.4
1.0
2.8
2.3
2.5
2.3
2.1
2.0
1.8
1.4
1.4
1.3
1.3
1.3
1.4
1.4
1.0
1.9
1.7
1.8
1.5
1.3
1.4
1.2
1.0
0.9
0.6
0.7
0.7
0.7
0.7
0.5
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.7
0.8
0.7
0.8
0.8
0.7
3.0
2.2
2.3
2.1
1.9
1.8
1.5
1.1
1.0
0.9
0.8
0.8
0.8
0.8
0.8
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.9
0.9
0.8
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.4
0.7
0.8
1.1
1.0
0.7
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
0.5
0.9
1.0
1.3
1.2
1.0
1.5
1.3
1.3
1.1
1.1
1.0
0.9
0.6
0.7
0.5
0.5
0.6
0.6
0.6
0.5
1.4
1.2
1.3
1.2
1.0
1.0
0.9
0.7
0.7
0.6
0.6
0.6
0.4
0.5
0.4
2.9
2.5
2.0
2.0
1.8
1.8
1.5
1.3
1.2
0.9
0.9
0.9
0.9
0.9
0.9

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-1.1
-0.7
1
2,120
n.a.
n.a.
6
97
n.a.
n.a.
13
388
-0.1
0.0
27
402
-1.7
-0.9
20
5,650
n.a.
n.a.
11
43
-2.7
-1.1
14
359
-1.7
-0.8
7
649
-1.2
-0.8
8
2,943
-1.5
-0.9
24
3,790
-1.0
-0.6
21
3,883
n.a.
n.a.
19
39
n.a.
n.a.
9
44
n.a.
n.a.
2
105
-1.9
-1.0
25
57
n.a.
n.a.
18
262
n.a.
n.a.
4
21
-1.8
-1.0
5
2,104
-1.4
-0.9
23
595
n.a.
n.a.
16
734
-2.2
-1.0
15
397
n.a.
n.a.
12
264
n.a.
n.a.
17
98
n.a.
n.a.
3
188
-1.0
-0.5
22
390
-1.0
-0.6
26
551
-2.0
-0.9
10
4,757

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

n.a.
n.a.

EU-27 averages
weighted
2.1
arithmetic
2.2

1.8
1.9

1.7
1.8

1.6
1.7

1.4
1.5

1.5
1.5

1.4
1.3

1.1
1.0

0.9
1.0

0.8
0.7

0.8
0.9

0.8
0.9

0.8
0.9

0.8
0.9

0.7
0.8

-1.4
-1.4

-0.8
-0.7

EA-17 averages
weighted
2.1
arithmetic
2.3

1.8
2.0

1.7
1.9

1.6
1.8

1.4
1.6

1.5
1.6

1.4
1.4

1.0
1.1

0.9
1.0

0.7
0.8

0.8
0.9

0.8
0.9

0.8
0.9

0.8
0.9

0.7
0.8

-1.4
-1.6

-0.8
-0.8

Convergence indicators
St.dev/mean 34.8 32.8
Max-min
3.0
2.4

30.7
2.0

33.7
2.3

32.4
1.8

30.3
1.7

31.2
1.6

34.0
1.4

38.2
1.5

38.2
1.3

33.4
1.2

31.0
1.1

34.2
1.2

34.7
1.2

33.5
1.1

-1.3
-2.0

3.2
-0.6

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

n.a.
n.a.

Table 41: Taxes on Consumption as % of GDP - Total


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.1
-0.7
19
35,990
2.5
1.5
3
5,138
-0.2
0.6
14
15,358
-0.3
-0.5
1
33,755
0.7
0.5
15
265,060
2.5
2.9
4
2,020
-3.0
-2.1
25
15,935
-1.3
-1.7
17
25,082
-1.8
-2.7
27
75,674
-1.4
-0.9
18
202,614
-0.6
-1.1
26
149,370
3.0
2.8
8
2,267
-2.0
-1.1
23
1,895
0.0
-0.6
13
2,971
0.2
-0.6
24
3,869
-1.9
-0.5
2
13,968
1.9
1.3
6
784
0.5
0.1
11
67,242
0.4
-0.3
10
33,018
-1.2
0.2
12
35,759
-1.0
-0.9
16
18,330
1.7
-1.2
21
12,146
-1.1
0.2
5
4,963
-3.8
-1.8
22
6,509
-0.4
-0.2
7
22,972
0.0
1.0
9
38,806
-1.6
-1.4
20
162,925

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
10.7 11.1 11.2 11.0 11.4 11.3 10.9 10.9 10.9 11.0 11.1 11.1 10.9 10.6 10.6
12.2 11.1 10.3 14.0 12.6 13.2 12.8 11.9 13.8 15.5 15.8 16.5 16.4 17.2 14.7
11.4 11.3 10.8 10.2 10.8 10.6 10.2 10.1 10.4 11.2 11.3 10.7 10.9 10.8 11.2
15.4 15.8 15.9 16.3 16.4 15.7 15.7 15.8 15.6 15.8 16.2 16.3 16.1 15.5 15.2
10.3 10.1 10.0 10.1 10.5 10.5 10.5 10.4 10.5 10.2 10.1 10.1 10.6 10.7 11.1
12.0 12.5 13.1 11.9 11.1 11.7 11.7 11.9 11.6 11.7 12.8 13.0 13.2 11.8 14.6
13.0 12.9 12.6 12.3 12.1 12.1 10.9 11.0 10.9 11.2 11.4 11.5 11.2 10.9 10.0
12.0 12.1 12.2 12.3 12.5 12.4 12.7 12.4 11.4 11.2 11.2 11.5 11.7 11.4 10.8
8.9
9.1
9.2
9.6 10.0
9.9
9.5
9.4
9.6
9.6
9.8
9.7
9.4
8.4
7.2
12.1 12.4 12.3 12.1 12.1 11.6 11.3 11.3 11.1 11.2 11.2 11.1 10.9 10.7 10.6
10.4 10.1 10.3 10.7 10.9 10.9 10.4 10.2
9.9 10.0 10.0 10.4 10.2
9.9
9.8
10.4 10.1
9.2
9.3
9.1 10.6 11.8 12.4 14.7 15.2 15.2 15.4 16.1 15.9 13.4
12.2 11.7 12.1 13.1 11.8 11.3 10.6 10.6 11.4 11.2 12.1 12.7 11.9 10.6 10.2
11.2 10.6 12.6 12.9 12.8 11.8 11.5 11.7 11.1 10.6 10.8 10.9 11.4 11.4 11.2
10.0
9.9 10.5 10.6 10.5 10.7 10.6 10.7 10.6 11.3 10.9 10.1
9.8
9.9 10.2
17.0 16.0 14.5 14.6 15.2 15.5 14.5 14.1 14.6 14.9 14.5 13.9 14.6 14.4 15.0
11.6 11.1 11.8 11.0 12.0 12.1 12.7 13.4 12.4 13.3 14.4 13.9 13.8 13.7 13.5
11.3 11.5 11.5 11.6 11.9 11.7 11.9 11.7 11.8 12.0 12.0 12.2 12.1 12.0 11.8
11.6 12.1 12.6 12.5 12.6 12.4 12.4 12.5 12.4 12.4 12.2 11.7 11.7 11.6 12.0
12.7 13.0 12.4 11.8 12.3 11.3 11.1 11.8 11.9 11.8 12.3 12.6 12.9 12.9 11.5
11.9 12.2 11.9 12.2 12.2 11.8 11.7 12.0 12.1 12.1 12.9 13.1 12.6 12.3 10.9
8.6
8.5
9.0 10.9 11.5 11.5 10.6 10.9 11.5 11.1 12.3 12.1 11.8 11.2 10.3
15.1 14.8 13.8 14.4 14.9 13.9 13.4 13.7 13.8 13.6 13.4 13.2 13.2 13.4 14.0
14.1 13.2 12.7 12.5 12.0 12.2 11.0 11.0 11.6 11.9 12.3 11.2 11.1 10.5 10.3
13.8 13.9 14.5 14.1 14.1 13.6 13.2 13.4 14.0 13.6 13.7 13.5 12.8 12.9 13.4
13.4 13.0 12.9 12.9 12.8 12.3 12.5 12.6 12.6 12.4 12.6 12.4 12.4 12.7 13.3
12.0 12.1 12.0 11.9 12.0 11.8 11.7 11.5 11.6 11.4 11.2 10.9 10.9 10.6 10.4

NO
IS

14.7
15.3

14.5
15.6

14.4
15.2

14.8
14.8

14.3
15.8

12.7
15.0

12.6
13.1

12.8
13.3

12.4
13.9

12.2
14.7

11.7
15.8

11.7
16.0

12.1
15.1

10.7
12.8

11.4
11.8

-3.3
-3.5

-1.3
-3.2

EU-27 averages
weighted
11.2
arithmetic
12.1

11.3
11.9

11.3
11.9

11.3
12.1

11.6
12.2

11.4
12.0

11.1
11.8

11.1
11.8

11.1
12.0

11.0
12.1

11.1
12.4

11.0
12.3

11.0
12.2

10.8
12.0

10.6
11.7

-0.6
-0.3

-0.7
-0.3

EA-17 averages
weighted
10.9
arithmetic
11.7

10.9
11.7

10.9
11.7

11.0
11.7

11.3
11.8

11.1
11.7

10.8
11.6

10.8
11.7

10.7
11.7

10.7
11.9

10.7
12.0

10.8
11.9

10.8
11.8

10.5
11.6

10.4
11.4

-0.5
-0.3

-0.7
-0.3

Convergence indicators
St.dev/mean 15.7 15.5
Max-min
8.3
7.5

14.1
6.9

13.6
7.0

13.0
7.2

11.4
5.8

11.7
6.2

11.8
6.3

12.8
6.0

13.8
6.2

13.8
6.4

14.7
6.8

15.2
7.0

16.7
8.8

16.6
8.0

0.9
-0.3

5.2
2.2

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

31,110
1,029

Table 42: Taxes on Consumption as % of Total Taxation - Total


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.0
-0.5
25
35,990
11.3
9.0
1
5,138
0.9
1.2
15
15,358
-0.1
-0.2
16
33,755
1.9
2.7
22
265,060
6.0
3.0
2
2,020
-3.9
-3.0
13
15,935
-5.8
-0.5
12
25,082
-3.7
-5.6
26
75,674
-2.7
-0.7
24
202,614
-3.1
-3.4
27
149,370
-0.8
2.6
8
2,267
1.6
0.0
4
1,895
-2.5
-0.9
6
2,971
0.5
0.0
23
3,869
-3.5
-1.7
7
13,968
-3.9
-3.7
3
784
2.8
1.5
18
67,242
0.1
-0.4
21
33,018
2.0
1.4
10
35,759
-5.2
-2.6
14
18,330
6.9
0.3
5
12,146
-1.2
0.3
9
4,963
0.9
0.2
11
6,509
0.8
2.3
17
22,972
0.6
4.5
20
38,806
-4.8
-2.3
19
162,925

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
24.4 25.1 24.8 24.2 25.1 25.0 24.1 24.2 24.3 24.5 24.7 25.1 24.7 24.0 24.4
39.4 38.6 37.4 43.7 41.0 41.8 41.6 41.6 44.5 47.8 50.7 53.9 49.3 53.2 50.8
31.6 32.5 30.8 30.6 31.7 31.3 30.1 29.1 29.1 30.0 30.4 29.1 29.3 30.4 32.5
31.6 32.2 32.4 33.1 32.7 31.8 32.3 33.0 32.5 32.3 31.8 32.8 33.0 32.2 31.6
25.9 25.0 24.6 24.7 25.2 25.2 26.2 26.2 26.4 26.2 26.1 25.9 27.0 27.0 27.8
34.6 37.2 38.1 34.9 34.0 37.7 38.9 38.4 37.6 38.1 41.8 42.3 41.3 36.8 40.6
39.2 38.9 38.8 38.8 37.9 38.4 36.7 38.7 37.5 37.1 37.2 35.7 35.7 36.8 35.4
41.3 41.3 39.8 37.9 37.4 35.9 38.1 36.7 35.7 36.0 35.0 36.5 36.4 36.0 35.5
27.3 27.4 27.7 29.1 29.8 29.2 28.4 27.9 28.2 28.0 27.5 26.7 25.4 25.2 23.6
28.2 28.3 27.8 27.5 27.0 26.2 25.7 26.1 26.0 26.0 25.8 25.3 25.2 25.0 25.6
25.9 24.1 23.6 25.3 25.8 26.2 25.1 24.9 23.9 24.7 24.7 24.7 23.7 23.0 22.8
38.9 38.4 36.1 33.6 32.7 35.5 38.2 39.6 44.6 45.4 42.8 42.2 39.4 40.7 38.1
36.8 37.8 37.9 38.9 36.9 38.4 37.2 37.5 39.9 39.3 41.8 41.6 39.0 36.5 38.4
40.7 39.1 41.2 40.7 40.3 39.1 40.2 41.3 39.4 37.4 37.9 36.9 38.4 37.8 38.2
26.9 26.2 26.8 26.9 27.4 27.4 26.5 27.3 27.7 30.1 29.1 28.1 27.5 28.0 27.4
41.5 40.6 38.4 38.8 39.8 39.7 37.9 37.2 38.7 39.8 38.7 37.4 36.5 35.9 38.1
43.2 43.5 43.1 42.9 43.8 43.1 41.9 42.4 39.4 40.4 42.6 41.5 40.2 40.4 39.3
28.0 28.6 29.0 29.4 29.5 29.3 31.1 30.9 31.5 31.9 31.8 31.4 31.3 30.6 30.8
28.1 28.1 28.4 28.2 28.7 28.6 27.4 28.5 28.4 28.5 28.7 28.1 27.7 27.2 28.2
34.2 34.9 34.1 33.3 35.2 34.8 34.5 36.2 37.0 37.4 37.6 37.3 37.1 37.6 36.2
40.4 40.3 39.3 40.3 39.4 37.8 37.9 37.9 38.1 39.7 40.8 40.7 38.4 37.4 35.2
31.5 32.9 34.0 37.5 37.3 38.1 37.1 38.9 41.7 40.9 44.2 42.3 40.7 40.1 38.4
38.5 39.0 37.4 38.1 39.0 37.0 35.6 36.2 36.1 35.4 34.7 34.4 34.9 35.9 37.3
35.0 33.5 33.9 34.0 34.0 35.7 33.2 33.4 35.3 37.9 39.4 38.2 38.1 35.8 35.9
30.3 29.6 31.2 30.5 30.8 28.8 29.4 29.9 31.7 31.3 31.1 30.9 29.9 29.8 31.1
27.9 25.8 25.3 25.2 24.8 24.0 25.2 26.5 26.4 25.9 25.8 25.7 26.2 27.3 28.5
34.7 35.0 34.5 33.1 33.3 32.2 32.0 32.9 33.4 32.5 31.1 29.8 30.0 28.3 29.8

NO
IS

35.0
46.1

34.1
45.5

34.2
44.0

35.1
42.9

33.8
43.0

29.9
40.5

29.4
37.0

29.7
37.6

29.4
38.0

28.1
38.7

26.9
38.9

26.6
38.8

27.5
37.2

24.8
34.8

27.6
35.1

-7.4
-11.0

-2.3
-5.4

EU-27 averages
weighted
28.5
arithmetic
33.6

28.0
33.5

27.9
33.2

28.1
33.4

28.4
33.3

28.1
33.2

28.1
33.1

28.4
33.5

28.4
33.9

28.5
34.2

28.2
34.6

27.9
34.2

27.9
33.6

27.5
33.3

27.7
33.4

-0.8
-0.2

-0.4
0.1

EA-17 averages
weighted
27.3
arithmetic
32.7

26.8
32.6

26.5
32.4

26.9
32.1

27.2
32.2

26.9
32.2

26.9
32.0

27.1
32.3

27.0
32.5

27.2
33.0

27.1
33.2

26.8
32.8

26.7
32.2

26.4
31.7

26.6
31.7

-0.8
-1.0

-0.4
-0.5

Convergence indicators
St.dev/mean 17.3 17.7
Max-min
18.8 19.4

17.1
19.4

17.6
19.5

16.6
18.9

17.0
19.1

17.0
17.8

17.1
18.2

18.1
20.6

18.6
23.2

20.3
26.0

21.2
29.2

19.3
25.5

20.3
30.2

19.0
28.0

1.7
9.2

2.0
8.9

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

31,110
1,029

Table 43: Taxes on Consumption as % of GDP - Tobacco and Alcohol

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
0.7
0.7
0.7
0.7
0.8
0.8
0.7
0.8
0.8
0.8
0.7
0.7
0.7
0.7
0.7
1.0
0.6
0.8
1.3
1.4
1.4
1.2
1.6
1.7
1.9
2.0
2.2
2.7
2.8
2.7
1.4
1.3
1.2
1.2
1.2
1.1
1.0
1.0
1.1
1.1
1.2
1.4
1.7
1.1
1.5
1.1
1.1
1.0
1.0
1.0
0.9
0.9
0.9
0.8
0.7
0.7
0.7
0.6
0.6
0.6
0.8
0.8
0.8
0.8
0.8
0.7
0.7
0.8
0.8
0.8
0.8
0.8
0.7
0.7
0.7
1.9
1.9
2.0
1.9
1.7
1.6
1.5
1.6
1.5
1.8
1.7
1.6
1.8
1.4
2.5
2.5
2.3
2.2
2.0
1.9
1.8
1.7
1.6
1.5
1.4
1.3
1.2
1.2
1.2
1.4
1.4
1.4
1.4
1.5
1.5
1.5
1.5
1.5
1.5
1.4
1.4
1.3
1.3
1.1
1.4
0.7
0.7
0.8
0.9
0.9
0.9
0.8
0.9
0.9
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.8
0.7
0.7
0.8
0.8
0.8
0.7
0.6
0.6
0.7
0.5
0.6
0.6
0.7
0.6
0.6
0.6
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.8
0.7
0.8
0.8
0.8
0.7
0.7
0.7
0.8
0.8
0.8
0.9
1.0
1.4
1.4
1.4
1.3
1.3
1.3
1.0
1.1
1.3
1.4
1.4
1.4
1.2
1.2
1.2
1.2
1.3
1.3
1.1
1.5
1.6
1.2
1.3
1.6
1.8
1.4
1.2
1.3
1.2
1.2
1.2
1.2
1.3
1.3
1.5
1.6
1.5
1.5
1.8
1.8
2.1
2.1
1.7
2.0
1.9
1.9
1.6
1.5
1.4
1.3
1.4
1.3
1.2
1.1
1.1
1.2
1.2
1.1
1.1
1.2
1.2
1.2
1.3
1.4
1.4
1.5
1.0
1.0
1.2
1.4
1.2
1.1
1.3
1.3
1.4
1.6
1.5
1.5
1.3
1.3
1.3
0.6
0.6
0.5
0.5
0.5
0.5
0.5
0.5
0.4
0.5
0.5
0.5
0.4
0.5
0.5
0.9
0.9
0.9
0.9
0.9
0.8
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.6
0.6
2.3
2.3
2.2
2.0
2.0
1.7
1.9
1.9
1.9
1.9
2.0
1.9
1.8
2.2
1.6
1.1
1.1
1.1
1.1
1.1
1.0
1.0
1.0
1.0
1.0
1.0
1.1
0.8
0.9
0.8
0.0
0.0
0.0
0.0
0.0
0.0
0.9
1.0
1.2
1.2
1.2
1.2
1.3
1.2
1.5
1.5
1.5
1.3
1.2
1.0
0.9
0.9
0.9
1.0
1.1
1.1
1.1
1.1
1.1
1.3
1.4
1.4
1.2
1.2
1.3
1.1
1.0
1.1
1.0
1.1
1.5
0.9
1.7
0.9
1.1
1.8
1.7
1.6
1.5
1.5
1.4
1.4
1.4
1.3
1.1
1.0
1.0
0.9
0.9
1.1
1.0
1.0
0.9
0.9
0.9
0.8
0.8
0.8
0.8
0.7
0.7
0.7
0.7
0.7
0.7
1.7
1.7
1.6
1.5
1.5
1.5
1.4
1.4
1.4
1.3
1.3
1.2
1.2
1.2
1.3

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.0
0.0
22
2,414
1.7
1.4
1
959
0.1
0.4
8
2,010
-0.5
-0.3
25
1,377
-0.1
0.0
23
16,736
0.6
0.9
2
344
-1.1
-0.4
10
2,184
0.0
-0.1
11
3,157
0.1
-0.1
19
8,691
-0.2
-0.2
26
10,809
0.1
0.1
20
11,781
0.5
0.5
12
216
0.5
0.2
4
292
0.4
0.3
5
413
-0.2
-0.7
9
522
0.2
0.3
6
1,428
0.3
0.1
15
74
-0.1
0.0
27
2,624
-0.2
-0.2
24
1,761
-0.7
-0.1
3
5,047
-0.2
-0.2
18
1,424
1.5
1.5
7
1,787
-0.2
0.4
13
449
-0.3
0.0
17
696
-0.7
-0.2
16
1,916
-0.3
-0.1
21
2,176
-0.5
-0.2
14
19,833

1.2
0.2

1.2
0.9

1.2
0.9

1.2
0.9

1.2
0.9

1.1
0.8

1.0
0.8

1.0
1.1

1.0
1.2

0.9
1.1

0.8
1.1

0.8
1.0

0.8
0.9

0.7
0.8

0.8
0.9

-0.4
0.7

-0.3
0.1

EU-27 averages
weighted
1.0
arithmetic
1.2

1.0
1.2

1.0
1.2

0.9
1.2

0.9
1.2

0.9
1.1

0.9
1.1

0.9
1.1

0.9
1.1

0.9
1.1

0.9
1.1

0.9
1.1

0.8
1.2

0.8
1.1

0.9
1.2

-0.1
0.0

-0.1
0.1

EA-17 averages
weighted
0.8
arithmetic
1.2

0.8
1.2

0.8
1.1

0.8
1.1

0.8
1.1

0.8
1.1

0.8
1.0

0.8
1.1

0.8
1.1

0.7
1.1

0.8
1.1

0.8
1.0

0.7
1.0

0.7
0.9

0.7
1.1

-0.1
-0.1

-0.1
0.0

Convergence indicators
St.dev/mean 46.4 46.7
Max-min
2.5
2.3

44.7
2.2

41.8
2.0

40.8
2.1

40.3
2.1

33.0
1.4

34.0
1.5

32.8
1.5

36.5
1.5

36.4
1.5

36.3
1.8

43.4
2.2

45.9
2.4

44.5
2.3

-1.9
-0.2

4.2
0.2

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

2,216
82

Table 44: Taxes on Consumption as % of Total Taxation - Tobacco and Alcohol

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
1.6
1.6
1.6
1.6
1.7
1.7
1.6
1.7
1.8
1.7
1.7
1.7
1.6
1.5
1.6
3.3
2.0
2.9
4.1
4.5
4.3
3.8
5.6
5.3
5.8
6.3
7.2
8.0
8.8
9.5
3.7
3.7
3.6
3.6
3.6
3.3
2.9
3.0
3.1
3.0
3.3
3.7
4.6
3.2
4.3
2.2
2.2
2.1
2.1
2.0
1.9
1.8
1.8
1.8
1.5
1.3
1.3
1.2
1.2
1.3
1.9
1.9
1.9
1.8
1.8
1.7
1.8
2.0
2.1
2.0
2.0
2.0
1.8
1.7
1.8
5.4
5.8
5.7
5.5
5.2
5.1
5.1
5.2
5.0
6.0
5.7
5.2
5.7
4.2
6.9
7.5
7.1
6.6
6.2
5.9
5.6
5.6
5.6
5.3
4.6
4.2
3.8
3.9
4.2
4.8
4.7
4.7
4.7
4.5
4.5
4.3
4.7
4.5
4.5
4.4
4.2
4.1
4.1
3.6
4.5
2.1
2.2
2.4
2.7
2.6
2.6
2.5
2.5
2.5
2.5
2.3
2.2
2.2
2.5
2.7
1.8
1.7
1.7
1.7
1.6
1.8
1.7
1.8
1.7
1.3
1.3
1.6
1.2
1.3
1.4
1.6
1.5
1.4
1.5
1.6
1.7
1.6
1.7
1.6
1.7
1.8
1.8
1.7
1.8
1.8
2.8
2.8
2.8
2.6
2.7
2.7
2.7
2.8
3.1
4.0
3.9
3.9
3.3
3.3
3.6
3.1
3.5
4.2
4.2
4.5
4.7
4.4
4.1
4.0
4.4
4.5
4.2
3.6
5.2
5.9
4.4
5.0
5.1
5.7
4.5
4.1
4.4
4.4
4.4
4.3
4.3
4.5
4.4
4.8
5.3
4.2
3.9
4.6
4.6
5.4
5.3
4.2
5.0
4.9
5.2
4.3
4.1
3.9
3.8
3.7
3.2
3.1
3.0
3.0
3.1
3.2
2.9
2.9
3.2
3.3
3.1
3.5
3.5
3.5
3.9
3.8
3.8
4.2
5.3
4.5
4.0
4.2
4.2
4.4
4.8
4.5
4.4
3.7
3.7
3.7
1.4
1.4
1.3
1.2
1.2
1.2
1.3
1.2
1.2
1.3
1.2
1.2
1.1
1.2
1.2
2.1
2.0
2.0
2.1
2.1
1.9
1.6
1.7
1.7
1.6
1.6
1.6
1.6
1.4
1.5
6.3
6.1
5.9
5.6
5.6
5.3
5.8
5.7
5.9
6.1
6.1
5.6
5.3
6.4
5.1
3.7
3.6
3.5
3.5
3.4
3.3
3.3
3.1
3.3
3.2
3.1
3.5
2.5
2.6
2.7
0.0
0.0
0.0
0.0
0.0
0.0
3.1
3.5
4.4
4.4
4.4
4.3
4.4
4.4
5.6
3.8
3.8
3.6
3.2
2.7
2.3
2.3
2.5
2.7
2.8
2.8
2.9
2.9
3.0
3.4
3.5
3.6
3.2
3.4
3.6
3.3
3.0
3.2
3.0
3.5
4.9
3.1
5.8
3.1
3.8
3.9
3.6
3.5
3.3
3.3
2.9
3.0
3.0
3.0
2.5
2.3
2.2
2.1
2.2
2.6
2.2
2.0
1.8
1.7
1.7
1.6
1.6
1.7
1.6
1.4
1.4
1.4
1.4
1.4
1.6
5.0
4.9
4.7
4.3
4.2
4.0
3.9
4.0
4.0
3.8
3.5
3.3
3.2
3.1
3.6

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.1
0.0
22
2,414
6.2
5.2
1
959
0.5
1.0
9
2,010
-1.0
-0.6
26
1,377
-0.2
0.0
21
16,736
1.5
1.8
2
344
-2.6
-0.7
7
2,184
-0.2
0.2
8
3,157
0.6
0.1
18
8,691
-0.4
-0.4
25
10,809
0.2
0.1
20
11,781
0.8
0.9
15
216
2.8
1.2
3
292
0.9
1.2
5
413
-0.5
-1.6
12
522
0.7
0.7
10
1,428
-0.1
-0.3
13
74
-0.2
0.0
27
2,624
-0.6
-0.4
24
1,761
-1.2
-0.2
6
5,047
-0.9
-0.5
17
1,424
5.6
5.6
4
1,787
-0.4
1.1
16
449
0.3
0.5
11
696
-1.3
-0.3
19
1,916
-0.6
0.0
23
2,176
-1.4
-0.3
14
19,833

2.9
0.7

2.8
2.7

2.9
2.5

2.9
2.5

2.9
2.4

2.5
2.3

2.3
2.2

2.3
3.1

2.3
3.2

2.1
2.9

1.9
2.6

1.7
2.4

1.7
2.3

1.7
2.2

2.0
2.8

-0.9
2.1

-0.5
0.5

EU-27 averages
weighted
2.4
arithmetic
3.3

2.4
3.3

2.4
3.3

2.3
3.3

2.3
3.2

2.3
3.1

2.3
3.1

2.4
3.3

2.4
3.3

2.3
3.4

2.2
3.3

2.2
3.3

2.1
3.3

2.1
3.2

2.2
3.6

-0.2
0.3

-0.1
0.5

EA-17 averages
weighted
2.0
arithmetic
3.3

1.9
3.3

1.9
3.2

1.9
3.2

1.9
3.2

1.9
3.0

1.9
3.0

2.0
3.0

2.0
3.0

1.9
3.1

1.9
3.1

1.9
2.9

1.8
2.9

1.8
2.7

1.9
3.0

-0.1
-0.2

0.0
0.0

Convergence indicators
St.dev/mean 49.3 50.4
Max-min
7.5
7.1

49.3
6.6

48.6
6.2

47.2
5.9

47.2
5.6

41.8
4.5

42.3
4.5

41.6
4.8

45.1
4.8

45.9
5.1

45.9
6.1

51.5
6.9

54.0
7.7

54.3
8.3

5.0
0.8

7.2
2.7

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

2,216
82

Table 45: Taxes on Labour as % of GDP - Total


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.6
-0.5
5
80,417
-3.3
-4.3
26
3,461
0.0
0.4
13
23,954
-0.1
0.5
2
60,381
-1.3
-1.8
7
544,818
-0.9
1.2
12
2,589
-1.8
0.3
25
18,805
2.0
0.1
21
29,097
0.6
0.9
14
176,271
0.1
-0.1
6
435,149
3.8
2.2
8
336,001
2.4
2.8
22
2,074
-3.5
-1.5
18
2,552
2.2
-1.2
16
3,996
0.9
1.1
15
6,245
-0.6
0.7
10
18,305
0.7
0.1
27
572
-1.0
0.5
9
119,628
0.5
0.1
3
66,359
-4.9
-2.1
23
37,689
1.8
1.4
19
21,893
0.0
-1.4
24
13,925
-2.5
-1.1
11
6,924
-2.9
-2.5
20
7,881
-2.3
0.1
4
40,733
-2.3
-3.3
1
79,777
0.3
-0.1
17
219,822

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
24.3 24.2 24.4 24.5 24.4 24.2 24.7 24.8 24.6 24.0 23.8 23.0 23.0 23.6 23.7
13.2 11.7 11.6 13.1 13.6 14.2 12.7 12.1 12.9 12.8 11.8 10.3 10.5
9.9
9.9
17.4 17.3 17.7 17.1 16.9 17.1 17.0 17.8 18.1 19.0 19.1 19.0 19.1 18.6 17.5
27.3 27.3 26.9 26.3 27.0 26.6 26.9 26.1 26.0 25.2 24.8 24.6 24.9 25.5 27.1
24.0 24.3 24.6 24.4 24.2 24.5 24.2 24.1 24.1 23.1 22.6 22.1 21.4 22.0 22.7
19.6 18.6 18.4 18.8 18.6 17.5 16.9 17.1 16.7 16.4 15.4 15.3 16.2 17.7 18.7
13.5 13.2 12.7 12.1 11.8 11.4 11.0 10.0
9.7 10.4 10.4 10.4 10.8 11.3 11.8
10.5 10.9 11.4 12.0 12.2 12.4 12.2 13.1 13.1 12.6 12.9 12.5 12.9 13.0 12.5
16.2 16.5 16.1 15.9 15.6 15.8 16.2 16.3 16.2 16.0 16.2 16.3 16.9 17.2 16.7
22.7 22.9 22.9 22.7 23.2 22.9 22.9 22.7 22.9 22.8 23.0 22.9 22.4 22.6 22.8
18.2 19.9 20.8 20.8 20.4 19.9 20.2 20.2 20.3 20.1 20.4 20.5 21.0 21.7 22.1
9.9
9.4
9.7 10.1
9.7
9.4
9.9 10.0 10.7 10.5 11.3 11.1 10.8 11.0 12.2
17.2 15.9 15.9 16.4 16.1 15.2 14.6 14.7 14.7 14.5 14.0 14.6 14.6 14.5 13.8
12.9 13.3 14.9 15.9 16.7 16.3 15.4 14.9 14.6 14.7 14.5 14.6 14.6 14.9 15.1
15.5 15.6 15.8 15.3 15.1 15.3 16.0 15.4 15.3 15.3 15.4 14.8 14.9 15.3 16.4
20.3 19.4 19.4 19.0 18.7 19.0 19.0 19.0 18.5 17.9 18.3 18.3 19.9 20.6 19.7
9.1
8.8
9.7
8.9
9.4
9.7 10.7 10.2 10.3 10.5 10.2 10.1
9.7
9.4
9.8
21.9 20.8 19.9 19.8 20.4 20.4 18.0 18.4 18.8 18.6 18.2 19.6 19.5 20.3 20.9
23.7 23.9 24.7 24.5 24.7 24.0 24.3 24.2 24.4 23.9 23.4 23.3 23.2 23.8 24.2
17.0 17.2 16.9 16.9 15.7 14.2 14.4 13.4 13.2 12.5 12.8 13.4 13.0 13.1 12.1
11.3 11.2 11.2 11.0 11.3 11.6 11.9 12.0 12.2 11.9 12.2 12.4 12.6 12.7 13.0
11.8 11.3 10.2 12.1 13.0 13.2 12.9 12.4 11.1 10.7 11.0 11.6 11.8 11.6 11.9
22.1 20.7 20.4 20.4 20.3 20.7 21.0 20.8 20.9 20.8 20.6 20.2 19.2 19.3 19.6
15.4 16.5 16.6 16.3 15.5 15.0 15.1 15.0 14.4 13.3 12.5 11.5 11.6 12.4 12.5
26.1 26.8 24.8 24.3 23.8 23.7 23.8 23.7 23.3 22.7 23.2 23.0 22.3 23.0 23.8
29.8 31.5 31.4 32.0 31.6 30.8 30.8 29.7 29.9 29.6 29.1 28.4 27.3 27.7 27.4
13.7 13.0 12.8 13.4 13.6 14.1 14.2 13.5 13.5 13.7 14.3 14.3 14.4 14.2 14.0

NO
IS

18.8
:

18.5
:

18.7
:

20.3
:

19.8
:

17.5
:

18.0
:

19.0
:

18.9
:

18.2
:

17.0
:

16.5
:

17.2
:

16.8
:

18.6
:

-0.2
:

1.0
:

EU-27 averages
weighted
20.7
arithmetic
17.9

20.8
17.9

20.6
17.8

20.5
17.9

20.4
17.9

20.3
17.8

20.1
17.7

19.9
17.5

20.0
17.4

19.6
17.2

19.6
17.1

19.4
17.0

19.3
17.0

19.7
17.3

20.0
17.5

-0.7
-0.5

-0.3
-0.3

EA-17 averages
weighted
21.5
arithmetic
17.9

21.8
17.9

21.8
17.9

21.7
17.8

21.6
17.7

21.5
17.6

21.3
17.6

21.2
17.5

21.2
17.5

20.7
17.2

20.6
17.2

20.5
17.0

20.3
17.0

20.8
17.4

21.1
17.9

-0.4
0.0

-0.3
0.3

Convergence indicators
St.dev/mean 31.9 33.4
Max-min
20.7 22.6

32.7
21.6

31.7
23.1

31.4
22.2

30.9
21.3

31.2
20.9

31.4
19.8

31.6
20.2

31.2
19.2

30.9
18.9

30.8
18.3

29.7
17.5

30.5
18.4

30.8
17.6

-1.1
-3.1

-0.1
-3.7

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

50,668
:

Table 46: Taxes on Labour as % of Total Taxation - Total


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.9
1.0
9
80,417
-8.5
-10.7
26
3,461
2.5
0.2
15
23,954
0.6
2.6
4
60,381
-3.2
-1.3
2
544,818
-4.2
-4.3
10
2,589
0.8
5.5
21
18,805
5.1
5.3
22
29,097
5.6
8.2
6
176,271
1.7
2.9
7
435,149
5.7
3.6
14
336,001
-2.2
3.3
25
2,074
-0.3
0.0
12
2,552
4.6
-2.7
13
3,996
2.5
5.3
17
6,245
0.2
1.2
16
18,305
-5.2
-5.8
27
572
0.3
3.6
8
119,628
-0.5
1.1
3
66,359
-7.7
-5.5
24
37,689
3.9
4.8
20
21,893
1.0
0.2
18
13,925
-4.3
-3.1
11
6,924
5.3
-0.6
19
7,881
-1.9
5.0
5
40,733
-3.6
-1.2
1
79,777
0.7
1.8
23
219,822

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
55.4 54.4 54.3 53.8 53.5 53.6 54.7 54.8 54.8 53.4 52.9 51.8 52.3 53.1 54.6
42.7 40.9 42.1 40.7 44.2 44.9 41.2 42.5 41.6 39.2 37.8 33.4 31.6 30.5 34.2
48.2 50.0 50.7 51.4 49.7 50.5 50.1 51.2 50.7 50.8 51.4 51.9 51.4 52.5 50.7
55.9 55.5 55.0 53.3 53.8 53.9 55.6 54.5 54.1 51.4 48.8 49.6 51.0 53.1 56.5
60.4 59.8 60.4 59.6 58.1 58.6 60.6 61.1 60.7 59.6 58.3 56.5 54.4 55.7 57.2
56.3 55.4 53.6 54.9 57.2 56.4 56.0 55.0 54.3 53.6 50.2 49.9 50.8 55.2 52.1
40.9 39.8 39.2 38.0 37.0 36.3 37.0 35.2 33.7 34.4 33.8 32.5 34.2 38.0 41.7
36.1 37.0 37.4 37.1 36.5 35.9 36.8 38.9 40.7 40.4 40.6 39.6 40.3 41.0 41.2
49.4 49.8 48.4 48.0 46.5 46.7 48.5 48.2 47.8 46.5 45.5 44.9 45.7 51.8 55.0
53.2 52.2 51.9 51.7 51.6 52.0 52.2 52.7 53.4 52.9 52.8 52.1 52.0 52.6 54.9
45.5 47.6 47.7 49.0 47.9 47.6 48.7 49.5 49.2 49.6 50.5 48.8 48.7 50.5 51.2
37.0 36.0 38.0 36.3 34.6 31.5 32.1 31.9 32.3 31.5 31.8 30.4 26.4 28.2 34.8
52.0 51.6 49.7 48.5 50.3 51.6 51.1 51.8 51.4 50.8 48.1 47.9 48.0 49.9 51.7
46.8 48.9 48.6 50.2 52.6 54.1 53.9 52.4 51.9 52.0 50.7 49.8 49.0 49.3 51.4
41.8 41.5 40.2 38.8 39.4 39.0 40.3 39.1 40.1 41.0 40.9 41.3 41.7 43.2 44.3
49.8 49.5 51.4 50.5 48.8 48.7 49.8 50.3 48.8 47.8 48.9 49.2 49.8 51.5 49.9
33.9 34.8 35.4 34.9 34.5 34.5 35.3 32.4 32.8 31.9 30.3 30.2 28.3 27.6 28.7
54.5 51.8 50.3 50.1 50.5 51.2 47.0 48.7 50.3 49.6 48.5 50.3 50.3 51.8 54.8
57.2 55.6 55.7 55.3 56.0 55.6 53.8 55.2 55.7 55.1 55.4 55.8 55.3 55.8 56.7
45.9 46.1 46.4 47.6 45.0 43.7 44.8 41.1 41.1 39.7 39.1 39.6 37.4 38.1 38.2
38.2 37.2 37.0 36.4 36.3 37.3 38.6 38.0 38.6 38.9 38.6 38.3 38.2 38.6 42.0
43.0 43.8 38.6 41.7 41.8 43.8 44.9 43.9 40.1 39.4 39.6 40.6 40.8 41.2 44.0
56.3 54.5 55.0 54.0 53.1 55.2 55.8 54.8 54.7 54.4 53.4 52.8 50.8 51.9 52.0
38.2 41.9 44.4 44.5 43.8 44.1 45.5 45.3 43.8 42.1 40.0 39.5 39.6 42.3 43.5
57.1 57.0 53.4 52.4 51.7 50.2 53.0 52.9 52.9 52.3 52.7 52.6 51.8 53.3 55.2
62.1 62.5 61.8 62.5 61.4 59.7 62.3 62.5 62.6 61.5 59.5 58.8 57.6 59.7 58.5
39.6 37.8 36.7 37.4 37.7 38.5 38.9 38.5 39.0 39.0 39.7 38.9 39.6 38.0 40.3

NO
IS

44.8
:

43.7
:

44.4
:

48.3
:

46.8
:

41.1
:

42.0
:

44.0
:

44.6
:

42.0
:

39.0
:

37.4
:

39.2
:

39.1
:

44.9
:

0.1
:

3.8
:

EU-27 averages
weighted
52.5
arithmetic
48.0

51.9
47.9

51.1
47.5

50.9
47.4

50.2
47.2

50.1
47.2

50.8
47.7

51.1
47.5

51.3
47.3

50.5
46.6

50.0
45.9

49.0
45.4

48.6
45.1

50.0
46.5

52.1
48.0

-0.5
-0.1

1.9
0.7

EA-17 averages
weighted
54.0
arithmetic
47.7

53.5
47.4

53.1
47.2

52.9
46.8

52.1
46.4

52.2
46.2

52.9
46.8

53.3
46.7

53.3
46.8

52.6
46.3

52.1
45.7

51.0
45.1

50.4
44.8

52.2
46.5

54.1
48.2

0.0
0.5

1.9
2.0

Convergence indicators
St.dev/mean 17.0 16.5
Max-min
28.2 27.8

16.2
26.4

16.3
27.6

16.5
26.9

16.9
28.2

16.9
30.2

17.6
30.6

17.7
30.3

17.6
30.0

17.5
29.2

18.1
28.6

18.8
31.2

19.3
32.1

17.0
29.8

-0.1
1.6

0.1
1.6

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

50,668
:

Table 47: Taxes on Labour as % of GDP - Employed


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.4
-0.2
3
74,486
-3.3
-4.3
26
3,386
-1.3
-0.9
13
22,112
-0.4
-1.0
6
46,115
-1.5
-1.9
7
475,095
-1.3
1.0
12
2,501
-1.7
0.4
22
18,702
1.3
-0.3
25
25,948
0.5
0.5
14
164,569
0.4
0.0
2
424,101
3.2
1.7
8
297,751
2.5
2.9
19
2,060
-3.7
-1.7
18
2,502
1.9
-1.5
16
3,911
1.1
1.0
15
5,643
-0.7
0.5
9
17,435
0.5
0.0
27
524
0.8
1.0
11
105,928
0.0
0.0
4
59,480
-3.3
-2.2
24
35,171
1.2
1.0
21
20,176
-0.1
-1.5
23
13,732
-3.0
-1.4
10
6,557
-3.2
-2.7
20
7,645
-0.7
0.4
5
36,221
-1.7
-3.3
1
68,581
0.3
-0.1
17
216,929

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
22.3 22.1 22.3 22.4 22.3 22.2 22.6 22.7 22.4 22.2 21.9 21.3 21.3 21.8 22.0
12.9 11.6 11.6 13.0 13.4 13.9 12.4 11.9 12.6 12.5 11.5 10.0 10.3
9.6
9.7
17.4 17.3 17.7 17.1 16.9 17.1 17.0 17.8 18.1 17.8 17.9 17.7 17.8 17.4 16.1
21.1 21.2 21.4 21.0 21.8 21.7 22.1 21.2 20.9 20.3 20.0 19.9 20.2 20.6 20.7
21.3 21.3 21.4 21.4 21.3 21.8 21.5 21.3 21.2 20.2 19.6 19.2 18.8 19.3 19.8
19.3 18.3 18.2 18.6 18.2 17.1 16.6 16.7 16.3 15.9 14.9 14.9 15.8 17.3 18.0
13.4 13.0 12.5 11.9 11.7 11.4 10.9 10.0
9.7 10.3 10.3 10.4 10.7 11.2 11.7
9.8 10.2 10.6 11.1 11.2 11.5 11.3 12.2 12.2 11.8 12.0 11.4 11.8 11.8 11.1
15.1 15.5 15.2 15.0 14.9 15.1 15.4 15.5 15.4 15.2 15.3 15.5 16.1 16.2 15.6
21.8 22.0 22.0 22.1 22.4 22.2 22.2 22.1 22.2 22.1 22.3 22.2 21.8 21.9 22.2
16.4 18.0 18.8 18.6 18.3 17.9 18.0 18.1 18.2 18.0 18.2 18.3 18.8 19.4 19.6
9.6
9.2
9.5
9.8
9.5
9.2
9.7
9.9 10.6 10.5 11.2 11.0 10.7 11.0 12.2
17.2 15.9 15.9 16.3 16.0 15.2 14.5 14.6 14.6 14.4 13.8 14.5 14.6 14.4 13.5
12.8 13.2 14.8 15.9 16.6 16.2 15.3 14.7 14.4 14.5 14.3 14.4 14.3 14.5 14.8
13.8 13.9 14.0 13.8 13.6 13.8 14.6 14.0 13.8 13.6 13.8 13.3 13.4 13.8 14.8
19.5 18.8 18.8 18.3 18.0 18.3 18.3 18.7 18.2 17.6 18.0 18.0 19.1 19.6 18.8
8.5
8.3
9.1
8.4
8.8
9.0 10.0
9.5
9.5
9.7
9.4
9.2
8.9
8.6
9.0
17.7 17.0 16.4 16.9 17.4 17.5 15.6 15.9 16.2 16.1 15.7 16.9 17.2 17.9 18.5
21.7 21.8 22.5 22.2 22.2 21.7 21.9 21.7 21.8 21.4 21.0 20.9 20.9 21.3 21.7
14.7 14.9 15.0 15.0 14.9 13.5 13.6 12.7 12.5 11.8 12.1 12.6 12.2 12.2 11.3
10.8 10.7 10.6 10.5 10.7 11.0 11.3 11.3 11.4 11.0 11.3 11.5 11.6 11.7 12.0
11.8 11.3 10.2 12.1 12.9 13.2 12.8 12.3 11.1 10.7 11.0 11.5 11.8 11.5 11.7
21.5 20.1 19.7 19.7 19.5 19.9 20.1 19.9 19.9 19.8 19.7 19.3 18.3 18.5 18.5
15.4 16.3 16.4 16.2 15.2 14.8 14.7 14.6 14.0 12.7 12.2 11.2 11.2 12.0 12.1
21.9 22.6 21.2 21.1 20.8 20.8 21.1 20.9 20.6 20.0 20.4 20.3 19.6 20.4 21.2
25.2 27.1 27.1 27.9 27.6 26.9 26.9 25.7 25.4 25.1 24.9 24.1 23.5 24.0 23.6
13.6 12.8 12.6 13.3 13.5 14.0 14.0 13.3 13.3 13.5 14.1 14.1 14.2 14.0 13.9

NO
IS

17.8
:

17.5
:

17.7
:

19.1
:

18.7
:

16.5
:

17.0
:

17.9
:

17.8
:

17.2
:

16.0
:

15.5
:

16.2
:

15.9
:

17.6
:

-0.2
:

1.0
:

EU-27 averages
weighted
18.8
arithmetic
16.5

18.9
16.5

18.7
16.5

18.8
16.6

18.7
16.7

18.7
16.5

18.6
16.5

18.3
16.3

18.3
16.2

17.9
15.9

17.9
15.8

17.8
15.7

17.8
15.7

18.1
16.0

18.3
16.1

-0.5
-0.5

-0.4
-0.5

EA-17 averages
weighted
19.5
arithmetic
16.5

19.7
16.5

19.7
16.5

19.7
16.4

19.7
16.4

19.6
16.3

19.5
16.3

19.4
16.2

19.3
16.2

18.9
15.9

18.7
15.8

18.6
15.7

18.6
15.7

19.0
16.1

19.3
16.5

-0.2
0.0

-0.4
0.2

Convergence indicators
St.dev/mean 27.9 29.2
Max-min
16.7 18.7

28.8
18.0

28.1
19.6

27.7
18.8

27.3
17.9

27.6
17.2

27.8
16.3

27.6
15.9

27.4
15.4

27.3
15.5

27.2
14.9

26.4
14.6

27.2
15.3

27.2
14.6

-0.7
-2.1

-0.1
-3.3

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

47,919
:

Table 48: Taxes on Labour as % of Total Taxation - Employed


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.3
1.4
5
74,486
-8.5
-10.7
26
3,386
-1.4
-3.7
14
22,112
-0.2
-0.9
17
46,115
-3.6
-2.1
9
475,095
-5.3
-4.8
6
2,501
1.1
5.5
19
18,702
3.0
3.6
23
25,948
5.0
6.8
2
164,569
2.4
3.1
1
424,101
4.5
2.5
15
297,751
-1.4
3.8
25
2,060
-1.3
-0.7
4
2,502
3.6
-3.6
8
3,911
2.9
4.8
20
5,643
-0.2
0.7
13
17,435
-5.5
-5.8
27
524
4.5
4.6
12
105,928
-1.6
0.6
3
59,480
-3.9
-5.8
24
35,171
2.3
3.4
22
20,176
0.4
-0.4
16
13,732
-5.5
-4.0
10
6,557
4.0
-1.3
18
7,645
1.1
5.0
11
36,221
-2.3
-1.9
7
68,581
0.6
1.7
21
216,929

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
50.8 49.8 49.6 49.1 49.0 49.1 50.0 50.2 50.1 49.4 48.9 47.9 48.4 49.1 50.5
41.9 40.6 41.9 40.5 43.6 44.1 40.3 41.7 40.8 38.4 36.8 32.5 30.9 29.9 33.5
48.2 49.9 50.6 51.4 49.6 50.5 50.1 51.1 50.7 47.7 48.3 48.3 47.8 48.9 46.8
43.3 43.2 43.8 42.7 43.6 44.0 45.6 44.3 43.5 41.3 39.3 40.1 41.4 42.9 43.1
53.5 52.3 52.7 52.2 51.0 52.0 53.8 53.8 53.4 52.0 50.5 49.1 47.7 49.0 49.9
55.6 54.8 53.0 54.4 55.9 55.1 55.0 53.8 53.1 52.0 48.8 48.6 49.7 53.8 50.3
40.5 39.3 38.7 37.6 36.7 36.0 36.7 35.0 33.4 34.2 33.6 32.3 34.0 37.8 41.5
33.7 34.6 34.8 34.3 33.7 33.1 34.0 36.2 38.0 37.6 37.5 36.2 36.7 37.2 36.7
46.3 46.9 45.7 45.5 44.3 44.5 46.1 45.7 45.4 44.1 43.0 42.5 43.3 48.7 51.3
51.0 50.0 49.8 50.2 50.0 50.3 50.6 51.2 51.8 51.2 51.1 50.5 50.5 51.2 53.5
40.9 43.0 43.0 43.9 43.1 42.8 43.5 44.4 44.1 44.3 45.2 43.5 43.6 45.1 45.4
36.0 35.1 37.1 35.4 33.8 30.8 31.3 31.6 32.0 31.3 31.6 30.1 26.2 28.0 34.6
52.0 51.6 49.7 48.5 50.0 51.4 50.8 51.5 51.1 50.4 47.7 47.6 47.9 49.5 50.7
46.7 48.8 48.5 50.1 52.5 53.9 53.5 51.9 51.3 51.4 50.1 49.1 48.2 48.2 50.3
37.1 37.0 35.7 35.0 35.5 35.2 36.8 35.7 36.3 36.5 36.8 37.2 37.6 39.1 40.0
47.7 47.8 49.9 48.8 47.0 46.8 48.0 49.5 48.0 47.0 48.0 48.3 47.8 49.1 47.5
31.7 32.7 33.2 32.7 32.1 32.0 32.8 30.1 30.3 29.4 27.9 27.6 25.9 25.5 26.2
44.0 42.2 41.3 42.8 43.2 43.9 40.6 42.1 43.4 42.8 41.8 43.4 44.5 45.9 48.5
52.4 50.7 50.6 50.0 50.5 50.2 48.3 49.4 49.7 49.3 49.7 50.0 49.6 50.0 50.8
39.5 39.9 41.1 42.2 42.6 41.4 42.4 38.8 38.8 37.6 36.9 37.2 35.0 35.7 35.6
36.5 35.4 35.3 34.8 34.5 35.3 36.4 35.8 35.9 36.1 35.7 35.5 35.3 35.5 38.7
42.9 43.7 38.6 41.7 41.8 43.8 44.9 43.9 40.0 39.3 39.5 40.4 40.6 41.0 43.4
54.8 52.7 53.2 52.0 51.0 53.2 53.4 52.4 52.1 51.8 51.1 50.5 48.5 49.6 49.3
38.1 41.3 44.1 44.0 43.1 43.4 44.5 44.1 42.6 40.4 39.1 38.2 38.4 41.2 42.2
47.9 48.1 45.6 45.6 45.3 44.0 47.0 46.7 46.7 46.0 46.4 46.2 45.7 47.3 49.1
52.6 53.8 53.5 54.5 53.5 52.2 54.4 54.2 53.1 52.1 50.9 49.9 49.6 51.6 50.3
39.1 37.3 36.2 37.0 37.3 38.0 38.4 38.0 38.5 38.5 39.2 38.4 39.1 37.5 39.7

NO
IS

42.4
:

41.3
:

42.0
:

45.5
:

44.1
:

38.8
:

39.6
:

41.6
:

42.2
:

39.7
:

36.8
:

35.4
:

37.0
:

37.0
:

42.4
:

0.0
:

3.7
:

EU-27 averages
weighted
47.7
arithmetic
44.6

47.0
44.5

46.5
44.3

46.5
44.3

46.0
44.2

46.2
44.3

46.8
44.8

47.0
44.6

47.0
44.2

46.3
43.4

45.8
42.8

45.0
42.3

44.8
42.0

46.0
43.3

47.6
44.4

-0.1
-0.2

1.4
0.1

EA-17 averages
weighted
49.0
arithmetic
44.2

48.3
43.9

48.1
43.7

48.1
43.5

47.4
43.1

47.7
43.0

48.4
43.6

48.7
43.4

48.7
43.4

47.9
42.8

47.4
42.3

46.5
41.7

46.2
41.5

47.8
43.2

49.3
44.6

0.3
0.4

1.6
1.6

Convergence indicators
St.dev/mean 15.4 14.9
Max-min
23.9 22.0

14.7
20.3

15.1
21.8

15.4
23.8

16.2
24.4

15.9
23.7

16.4
24.1

16.1
23.0

16.0
22.7

15.9
23.2

16.5
22.9

17.4
24.6

17.9
28.3

15.5
27.2

0.1
3.4

-0.7
2.8

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

47,919
:

Table 49: Taxes on Labour as % of GDP - Employed paid by employers

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
8.6
8.6
8.6
8.6
8.7
8.3
8.5
8.6
8.6
8.4
8.2
8.2
8.3
8.5
8.8
9.1
7.7
7.6
8.5
9.0
8.9
7.9
7.5
8.1
8.0
7.1
5.8
5.6
4.8
4.6
9.9 10.0 10.2
9.9
9.8
9.9
9.9 10.4 10.5 10.3 10.3 10.3 10.3 10.3
9.7
0.5
0.5
0.5
0.7
0.6
0.5
0.6
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
7.5
7.6
7.6
7.6
7.5
7.5
7.4
7.3
7.4
7.2
7.0
6.8
6.5
6.5
6.7
11.6 11.2 11.2 11.1 10.9 10.7 10.5 10.5 10.2
9.9
9.9
9.8 10.3 11.4 12.4
2.9
2.6
2.6
2.6
2.6
2.7
2.8
2.7
2.7
2.7
2.7
2.9
3.1
3.3
3.3
4.3
4.5
4.6
4.8
4.6
4.9
4.9
5.5
5.4
5.1
5.1
4.8
5.1
5.2
4.7
8.2
8.4
8.4
8.4
8.5
8.7
8.8
8.8
8.9
8.8
8.8
8.8
8.9
8.9
8.7
12.5 12.5 12.5 12.2 12.4 12.1 12.1 12.1 12.2 12.1 12.2 12.3 12.2 12.2 12.6
8.7 10.2 10.8 10.6 10.0 10.0 10.1 10.2 10.4 10.3 10.5 10.5 10.7 10.8 11.0
4.4
4.6
4.7
4.8
4.6
4.6
4.7
4.7
5.5
6.2
6.7
6.4
6.0
6.2
6.8
11.6
9.9
8.0
8.2
8.0
7.4
6.8
6.9
6.5
6.3
6.1
6.3
6.3
6.0
6.1
6.9
7.3
8.0
8.6
8.8
8.4
8.0
7.8
7.7
7.6
7.3
7.6
7.7
8.0
8.7
4.5
4.5
4.5
4.6
4.4
4.4
4.8
4.8
4.7
4.7
4.6
4.3
4.2
4.3
4.8
11.9 11.1 11.4 11.2 10.4 10.6 10.2 10.2
9.9
9.6
9.9
9.7
9.9 10.0
9.4
3.0
3.1
3.3
3.0
2.9
2.8
3.1
2.9
2.9
2.9
2.9
2.8
2.6
2.7
2.7
2.0
2.0
1.8
4.5
4.5
4.5
4.5
4.5
4.4
4.4
4.1
4.7
4.6
4.9
5.0
10.0 10.0 10.1
9.9
9.9
9.7
9.7
9.5
9.6
9.4
9.4
9.3
9.2
9.3
9.8
5.9
5.9
6.1
6.1
5.9
5.7
5.7
5.3
5.2
4.9
5.2
5.3
5.1
5.0
4.9
4.0
4.2
4.2
4.6
4.6
4.7
4.8
4.9
4.6
4.6
4.8
4.5
4.8
4.8
5.0
7.6
7.2
7.0
7.0
7.8
8.1
7.1
6.5
6.2
5.9
6.4
6.3
6.2
6.0
6.0
8.0
6.8
6.5
6.6
6.7
6.9
7.1
7.1
7.1
7.1
7.3
6.9
6.5
6.1
5.8
9.6
9.9
9.8
9.7
8.9
9.1
8.9
8.9
8.4
7.6
7.0
6.3
6.3
6.7
6.9
9.9
9.6
9.1
9.2
9.3
8.8
9.0
8.9
8.9
8.8
9.0
9.0
8.7
9.0
9.5
12.0 12.9 12.5 12.8 12.6 12.8 13.2 13.1 12.8 12.6 12.4 12.2 12.2 12.6 12.4
3.3
3.3
3.3
3.3
3.4
3.5
3.5
3.3
3.5
3.6
3.7
3.7
3.7
3.9
3.9

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.1
0.4
9
29,685
-4.5
-4.2
23
1,628
-0.2
-0.3
6
13,243
0.1
0.1
27
1,174
-0.8
-0.7
14
161,290
0.9
1.7
2
1,722
0.4
0.6
25
5,280
0.5
-0.1
22
11,050
0.5
0.0
11
91,317
0.0
0.4
1
239,639
2.3
1.0
4
166,783
2.4
2.3
13
1,159
-5.5
-1.3
15
1,138
1.8
0.2
10
2,299
0.2
0.4
21
1,810
-2.5
-1.2
8
8,755
-0.3
-0.1
26
159
3.0
0.4
19
28,525
-0.3
0.0
5
26,757
-1.0
-0.8
20
15,124
1.0
0.3
18
8,419
-1.6
-2.1
16
7,031
-2.3
-1.2
17
2,039
-2.7
-2.3
12
4,322
-0.4
0.7
7
16,278
0.4
-0.4
3
36,040
0.6
0.4
24
61,016

5.9
2.3

5.7
2.5

5.7
2.6

6.2
2.6

6.1
2.7

5.4
2.8

5.6
2.7

6.0
2.8

5.9
3.0

5.7
3.0

5.4
3.1

5.4
3.2

5.6
3.1

5.5
2.9

6.0
3.2

0.2
0.9

0.7
0.4

EU-27 averages
weighted
7.8
arithmetic
7.3

8.0
7.3

7.9
7.2

8.0
7.4

7.9
7.3

7.8
7.3

7.8
7.2

7.7
7.2

7.9
7.1

7.8
7.0

7.7
7.0

7.7
6.9

7.7
6.9

7.8
7.0

8.0
7.1

0.2
-0.3

0.2
-0.2

EA-17 averages
weighted
8.5
arithmetic
7.0

8.8
7.1

8.9
7.1

9.0
7.2

8.9
7.1

8.8
7.1

8.8
7.1

8.8
7.2

8.9
7.2

8.7
7.1

8.7
7.1

8.7
7.0

8.6
6.9

8.7
7.1

8.9
7.3

0.4
0.3

0.1
0.2

Convergence indicators
St.dev/mean 46.9 46.6
Max-min
12.1 12.4

46.4
12.0

43.1
12.1

42.9
12.0

42.7
12.3

42.1
12.7

42.8
12.5

42.5
12.3

42.1
12.1

42.3
12.0

42.7
11.8

43.2
11.7

44.0
12.0

44.4
12.0

-2.5
0.0

1.7
-0.3

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

16,455
274

Table 50: Taxes on Labour as % of Total Taxation - Employed paid by employers


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.6
1.7
14
29,685
-13.5
-12.1
18
1,628
0.7
-1.3
5
13,243
0.1
0.2
27
1,174
-1.9
-0.9
16
161,290
1.4
0.0
1
1,722
3.0
3.2
24
5,280
1.0
1.5
19
11,050
3.4
2.9
4
91,317
0.9
2.8
2
239,639
3.8
1.4
7
166,783
3.0
4.3
15
1,159
-12.0
-2.0
10
1,138
4.5
1.5
3
2,299
0.6
1.6
23
1,810
-5.2
-3.3
8
8,755
-3.3
-2.0
26
159
8.1
1.7
22
28,525
-1.4
0.4
11
26,757
-0.5
-2.1
21
15,124
2.7
1.1
17
8,419
-5.5
-4.5
12
7,031
-5.2
-3.2
20
2,039
0.1
-3.0
9
4,322
0.4
3.5
13
16,278
1.5
1.6
6
36,040
1.6
1.7
25
61,016

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
19.6 19.3 19.1 18.9 19.0 18.5 18.7 19.1 19.2 18.6 18.4 18.4 18.8 19.1 20.1
29.6 26.9 27.4 26.4 29.4 28.2 25.7 26.4 26.2 24.7 22.8 18.9 16.8 15.0 16.1
27.3 28.7 29.2 29.6 28.9 29.3 29.2 29.8 29.4 27.5 27.9 28.1 27.6 29.0 28.0
1.0
0.9
1.1
1.3
1.1
0.9
1.2
1.1
1.0
1.0
1.0
1.0
1.1
1.1
1.1
18.8 18.6 18.8 18.5 18.0 17.8 18.5 18.5 18.6 18.5 18.0 17.3 16.6 16.5 16.9
33.3 33.4 32.6 32.4 33.5 34.6 34.8 33.9 33.1 32.5 32.2 32.0 32.4 35.5 34.7
8.7
8.0
7.9
8.1
8.1
8.5
9.6
9.5
9.2
8.9
8.9
9.1
9.7 11.1 11.7
14.6 15.2 15.1 14.6 13.9 14.1 14.7 16.3 16.8 16.4 16.0 15.4 15.9 16.3 15.6
25.1 25.4 25.4 25.6 25.5 25.6 26.4 26.0 26.1 25.4 24.7 24.2 23.9 26.8 28.5
29.3 28.4 28.3 27.8 27.6 27.5 27.5 28.1 28.5 28.1 27.9 28.0 28.2 28.5 30.2
21.6 24.4 24.8 24.9 23.6 24.0 24.3 24.9 25.2 25.4 26.0 25.0 24.9 25.2 25.4
16.5 17.5 18.5 17.3 16.5 15.2 15.2 14.9 16.7 18.5 18.8 17.5 14.7 15.8 19.5
35.1 32.2 25.0 24.3 25.0 25.1 23.9 24.3 22.8 22.1 20.9 20.8 20.7 20.6 23.1
25.0 27.1 26.2 27.2 27.7 28.0 28.0 27.5 27.4 26.8 25.7 25.7 25.8 26.6 29.6
12.2 12.0 11.5 11.8 11.4 11.2 12.0 12.2 12.4 12.6 12.1 12.0 11.8 12.1 12.8
29.1 28.2 30.1 29.7 27.3 27.1 26.8 26.9 26.2 25.6 26.5 26.0 24.9 24.9 23.9
11.2 12.2 12.0 11.7 10.6 10.0 10.3
9.3
9.3
8.9
8.5
8.2
7.6
8.0
8.0
5.0
4.9
4.5 11.5 11.2 11.4 11.6 11.8 11.8 11.7 11.0 12.0 11.9 12.5 13.1
24.2 23.4 22.8 22.4 22.5 22.5 21.4 21.7 21.9 21.7 22.2 22.2 21.9 21.9 22.9
15.8 16.0 16.8 17.4 17.0 17.4 17.8 16.4 16.1 15.7 15.7 15.5 14.5 14.6 15.3
13.5 13.8 14.0 15.3 14.9 15.1 15.6 15.5 14.7 15.2 15.1 14.1 14.6 14.8 16.2
27.8 28.0 26.4 24.1 25.2 26.7 24.9 23.0 22.4 21.7 23.0 22.1 21.4 21.6 22.2
20.5 17.9 17.7 17.6 17.5 18.5 18.8 18.6 18.7 18.6 18.9 18.0 17.2 16.4 15.3
23.7 25.1 26.2 26.3 25.2 26.8 26.7 26.9 25.5 24.2 22.4 21.5 21.4 23.0 23.8
21.6 20.5 19.7 19.9 20.2 18.5 20.1 20.0 20.1 20.3 20.4 20.4 20.3 20.9 22.0
24.9 25.6 24.6 24.9 24.5 24.8 26.7 27.5 26.9 26.1 25.4 25.3 25.8 27.0 26.4
9.5
9.5
9.4
9.1
9.3
9.5
9.6
9.5 10.1 10.3 10.3 10.2 10.3 10.5 11.2

NO
IS

14.0
6.9

13.5
7.4

13.6
7.4

14.7
7.5

14.4
7.3

12.6
7.4

13.0
7.7

13.8
7.9

14.0
8.3

13.2
7.9

12.4
7.7

12.2
7.8

12.7
7.6

12.8
7.9

14.6
9.4

0.6
2.5

2.0
1.9

EU-27 averages
weighted
19.7
arithmetic
20.2

19.9
20.1

19.7
19.8

19.7
20.0

19.3
19.8

19.2
19.9

19.6
20.0

19.8
20.0

20.2
19.9

20.0
19.5

19.8
19.3

19.4
18.8

19.3
18.5

19.9
19.1

20.8
19.8

1.1
-0.4

1.7
-0.1

EA-17 averages
weighted
21.4
arithmetic
18.8

21.6
18.8

21.7
18.8

21.9
19.1

21.4
18.8

21.3
18.8

21.8
19.2

22.1
19.3

22.3
19.3

22.2
19.2

22.0
18.9

21.6
18.5

21.4
18.3

21.9
19.1

22.7
19.8

1.3
1.0

1.4
1.0

Convergence indicators
St.dev/mean 43.0 42.3
Max-min
34.1 32.5

41.6
31.5

38.7
31.1

39.8
32.4

40.6
33.7

38.9
33.6

39.2
32.9

38.3
32.0

37.4
31.5

37.7
31.2

37.9
31.0

38.7
31.3

39.9
34.4

38.7
33.6

-4.3
-0.6

-1.8
-0.2

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

16,455
274

Table 51: Taxes on Labour as % of GDP - Employed paid by employees


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.5
-0.7
3
44,801
1.2
0.0
27
1,758
-1.1
-0.7
18
8,869
-0.5
-1.1
1
44,941
-0.7
-1.2
4
313,805
-2.1
-0.7
24
779
-2.1
-0.3
14
13,421
0.8
-0.2
20
14,898
0.0
0.5
17
73,252
0.4
-0.4
11
184,462
0.9
0.7
13
130,968
0.1
0.7
25
901
1.8
-0.4
15
1,364
0.1
-1.7
22
1,612
0.8
0.7
9
3,833
1.7
1.7
12
8,679
0.8
0.0
21
365
-2.1
0.6
2
77,403
0.2
-0.1
6
32,723
-2.3
-1.4
19
20,047
0.2
0.7
16
11,757
1.5
0.6
23
6,702
-0.7
-0.2
5
4,517
-0.5
-0.4
26
3,322
-0.4
-0.4
7
19,943
-2.1
-2.9
8
32,542
-0.3
-0.5
10
155,913

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
13.7 13.6 13.7 13.7 13.6 13.9 14.2 14.1 13.8 13.8 13.7 13.1 13.0 13.3 13.2
3.8
3.9
4.0
4.5
4.4
5.0
4.5
4.4
4.5
4.5
4.4
4.2
4.7
4.8
5.0
7.5
7.4
7.5
7.3
7.1
7.2
7.1
7.4
7.6
7.5
7.6
7.4
7.5
7.1
6.5
20.7 20.8 20.9 20.4 21.2 21.3 21.6 20.7 20.4 19.8 19.5 19.4 19.7 20.1 20.2
13.8 13.7 13.8 13.8 13.8 14.3 14.1 14.0 13.8 13.0 12.6 12.5 12.2 12.8 13.1
7.8
7.2
7.0
7.5
7.3
6.4
6.1
6.2
6.2
5.9
5.1
5.1
5.5
5.9
5.6
10.5 10.4 10.0
9.4
9.1
8.7
8.1
7.3
7.0
7.6
7.6
7.4
7.6
7.9
8.4
5.6
5.7
6.0
6.4
6.6
6.6
6.4
6.7
6.8
6.6
6.9
6.6
6.7
6.6
6.4
6.9
7.1
6.7
6.6
6.3
6.4
6.6
6.7
6.5
6.4
6.5
6.7
7.2
7.3
7.0
9.3
9.5
9.5
9.8 10.1 10.1 10.1 10.0 10.0
9.9 10.1
9.9
9.7
9.7
9.7
7.7
7.8
8.0
8.1
8.3
7.9
7.9
7.9
7.8
7.7
7.7
7.8
8.0
8.6
8.6
5.2
4.6
4.8
5.0
4.8
4.7
5.0
5.2
5.1
4.3
4.5
4.6
4.7
4.8
5.3
5.6
6.0
7.9
8.2
8.0
7.7
7.7
7.7
8.0
8.1
7.8
8.2
8.3
8.4
7.4
5.9
5.9
6.8
7.3
7.9
7.8
7.3
6.9
6.7
7.0
6.9
6.9
6.6
6.5
6.1
9.2
9.4
9.5
9.2
9.2
9.4
9.8
9.2
9.1
8.9
9.3
9.0
9.2
9.5 10.1
7.6
7.7
7.5
7.2
7.6
7.7
8.1
8.5
8.2
8.0
8.1
8.3
9.1
9.7
9.3
5.5
5.2
5.8
5.4
5.9
6.2
6.8
6.6
6.6
6.7
6.5
6.5
6.3
5.9
6.3
15.7 15.0 14.6 12.3 12.9 13.0 11.1 11.4 11.8 11.6 11.6 12.3 12.6 13.1 13.5
11.7 11.7 12.3 12.2 12.3 12.0 12.2 12.2 12.2 11.9 11.7 11.6 11.6 12.0 11.9
8.8
8.9
8.8
8.8
8.9
7.8
7.9
7.3
7.3
6.9
6.9
7.3
7.1
7.2
6.5
6.8
6.5
6.4
5.9
6.1
6.3
6.4
6.4
6.8
6.4
6.5
6.9
6.8
6.8
7.0
4.2
4.1
3.2
5.1
5.1
5.2
5.7
5.9
4.9
4.8
4.6
5.2
5.6
5.4
5.7
13.4 13.3 13.1 13.0 12.8 13.0 13.0 12.8 12.7 12.7 12.5 12.4 11.8 12.4 12.8
5.8
6.4
6.7
6.5
6.3
5.7
5.9
5.7
5.6
5.1
5.2
4.9
5.0
5.3
5.3
12.0 13.0 12.0 11.9 11.6 12.0 12.1 12.0 11.7 11.2 11.4 11.3 10.9 11.4 11.6
13.3 14.2 14.6 15.2 15.0 14.1 13.7 12.7 12.6 12.5 12.4 11.9 11.3 11.4 11.2
10.3
9.6
9.3 10.0 10.1 10.5 10.5 10.0
9.8
9.9 10.4 10.4 10.5 10.1 10.0

NO
IS

12.0
:

11.8
:

12.0
:

12.9
:

12.6
:

11.1
:

11.4
:

12.0
:

11.9
:

11.5
:

10.6
:

10.2
:

10.7
:

10.4
:

11.5
:

-0.4
:

0.4
:

EU-27 averages
weighted
11.0
arithmetic
9.2

10.9
9.2

10.8
9.3

10.8
9.3

10.9
9.3

10.9
9.3

10.8
9.3

10.6
9.1

10.5
9.0

10.2
8.8

10.2
8.8

10.1
8.8

10.1
8.9

10.3
9.0

10.3
9.0

-0.7
-0.2

-0.6
-0.3

EA-17 averages
weighted
11.0
arithmetic
9.4

10.9
9.4

10.8
9.4

10.7
9.2

10.8
9.2

10.9
9.2

10.7
9.2

10.6
9.1

10.5
9.0

10.1
8.8

10.0
8.8

10.0
8.7

10.0
8.8

10.3
9.0

10.4
9.2

-0.6
-0.3

-0.5
0.0

Convergence indicators
St.dev/mean 43.7 44.1
Max-min
16.9 16.9

43.1
17.7

40.4
15.9

40.9
16.9

41.5
16.6

41.1
17.1

40.1
16.3

40.1
15.9

40.2
15.5

39.8
15.1

39.0
15.2

37.8
15.0

38.6
15.3

39.5
15.2

-4.2
-1.7

-2.0
-1.4

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

31,464
:

Table 52: Taxes on Labour as % of Total Taxation - Employed paid by employees


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.8
-0.3
5
44,801
5.1
1.4
25
1,758
-2.1
-2.4
22
8,869
-0.3
-1.1
1
44,941
-1.7
-1.2
4
313,805
-6.7
-4.8
26
779
-2.0
2.3
6
13,421
2.0
2.1
18
14,898
1.7
3.9
15
73,252
1.6
0.4
14
184,462
0.6
1.1
21
130,968
-4.4
-0.4
27
901
10.7
1.4
9
1,364
-0.9
-5.2
19
1,612
2.3
3.2
10
3,833
5.1
4.0
13
8,679
-2.2
-3.8
24
365
-3.6
3.0
2
77,403
-0.3
0.2
8
32,723
-3.3
-3.7
20
20,047
-0.4
2.3
16
11,757
6.0
4.1
17
6,702
-0.3
-0.7
3
4,517
4.0
1.7
23
3,322
0.7
1.5
11
19,943
-3.8
-3.6
12
32,542
-1.0
0.0
7
155,913

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
31.2 30.5 30.5 30.1 30.0 30.7 31.3 31.1 30.9 30.8 30.5 29.5 29.6 30.1 30.4
12.3 13.7 14.5 14.0 14.3 16.0 14.6 15.3 14.6 13.7 14.0 13.7 14.2 14.9 17.4
20.8 21.2 21.4 21.8 20.8 21.2 20.9 21.3 21.3 20.1 20.5 20.1 20.1 19.9 18.8
42.3 42.3 42.7 41.4 42.4 43.1 44.5 43.2 42.5 40.3 38.3 39.1 40.3 41.9 42.0
34.7 33.7 33.9 33.7 33.0 34.2 35.3 35.3 34.7 33.5 32.5 31.8 31.1 32.5 33.0
22.3 21.4 20.4 22.0 22.4 20.5 20.2 19.9 20.1 19.4 16.6 16.6 17.3 18.3 15.7
31.8 31.4 30.8 29.6 28.6 27.5 27.2 25.5 24.2 25.3 24.7 23.1 24.3 26.7 29.8
19.1 19.3 19.7 19.6 19.8 19.0 19.3 19.9 21.1 21.2 21.5 20.8 20.8 20.8 21.1
21.2 21.5 20.3 19.9 18.8 18.9 19.7 19.7 19.3 18.6 18.4 18.3 19.4 21.9 22.8
21.7 21.6 21.6 22.4 22.4 22.9 23.1 23.1 23.3 23.0 23.1 22.6 22.4 22.6 23.3
19.3 18.6 18.2 19.0 19.5 18.9 19.2 19.4 18.9 18.9 19.1 18.6 18.7 19.9 20.0
19.5 17.6 18.6 18.1 17.3 15.6 16.1 16.7 15.4 12.8 12.7 12.7 11.6 12.2 15.1
16.9 19.5 24.7 24.2 25.0 26.3 26.9 27.2 28.2 28.3 26.8 26.8 27.1 28.9 27.6
21.6 21.7 22.2 23.0 24.8 25.9 25.6 24.4 23.9 24.6 24.4 23.4 22.4 21.6 20.7
24.9 25.0 24.2 23.2 24.1 24.0 24.8 23.5 23.9 23.9 24.7 25.2 25.8 27.0 27.2
18.6 19.6 19.8 19.0 19.7 19.7 21.1 22.6 21.8 21.4 21.5 22.3 22.9 24.1 23.7
20.5 20.6 21.2 21.0 21.5 22.0 22.5 20.8 21.0 20.5 19.4 19.3 18.3 17.4 18.3
39.0 37.3 36.8 31.2 31.9 32.5 29.0 30.3 31.6 31.0 30.8 31.4 32.6 33.4 35.4
28.2 27.3 27.8 27.6 28.0 27.8 27.0 27.7 27.9 27.6 27.5 27.8 27.7 28.1 28.0
23.6 23.9 24.2 24.9 25.6 24.0 24.6 22.5 22.7 21.9 21.2 21.6 20.5 21.1 20.3
23.0 21.6 21.2 19.4 19.6 20.2 20.8 20.3 21.3 20.9 20.6 21.4 20.8 20.8 22.6
15.2 15.7 12.2 17.5 16.6 17.1 20.0 20.8 17.7 17.6 16.5 18.3 19.2 19.4 21.2
34.3 34.9 35.5 34.4 33.5 34.7 34.6 33.8 33.4 33.2 32.2 32.5 31.3 33.2 33.9
14.4 16.3 17.8 17.6 17.9 16.6 17.8 17.2 17.1 16.2 16.8 16.7 17.0 18.3 18.3
26.3 27.6 25.9 25.6 25.1 25.5 27.0 26.8 26.6 25.8 25.9 25.8 25.3 26.4 27.0
27.7 28.2 28.9 29.6 29.0 27.4 27.7 26.7 26.3 26.0 25.4 24.6 23.8 24.6 23.9
29.6 27.8 26.8 27.9 28.0 28.5 28.8 28.5 28.4 28.2 28.9 28.2 28.9 27.0 28.6

NO
IS

28.5
:

27.8
:

28.4
:

30.8
:

29.7
:

26.1
:

26.6
:

27.8
:

28.2
:

26.5
:

24.4
:

23.2
:

24.3
:

24.1
:

27.9
:

-0.6
:

1.7
:

EU-27 averages
weighted
28.0
arithmetic
24.4

27.1
24.4

26.8
24.5

26.8
24.4

26.7
24.4

27.0
24.5

27.2
24.8

27.1
24.6

26.9
24.4

26.3
23.9

26.0
23.5

25.5
23.4

25.5
23.5

26.1
24.2

26.8
24.7

-1.2
0.2

-0.2
0.2

EA-17 averages
weighted
27.6
arithmetic
25.4

26.7
25.1

26.4
25.0

26.2
24.4

26.1
24.3

26.4
24.2

26.6
24.4

26.6
24.2

26.4
24.2

25.7
23.7

25.4
23.4

24.9
23.2

24.8
23.2

25.9
24.1

26.6
24.8

-1.0
-0.6

0.2
0.6

Convergence indicators
St.dev/mean 30.6 28.8
Max-min
30.0 28.7

28.9
30.5

25.8
27.3

25.9
28.1

27.0
27.5

26.4
29.9

25.6
27.9

26.3
27.9

26.7
27.5

26.3
25.6

26.2
26.4

26.8
28.8

26.9
29.6

26.5
26.9

-4.1
-3.1

-0.5
-0.6

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

31,464
:

Table 53: Taxes on Labour as % of GDP - Non-employed

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.0
2.1
2.1
2.1
2.0
2.0
2.1
2.1
2.1
1.8
1.8
1.7
1.7
1.8
1.7
0.2
0.1
0.1
0.1
0.2
0.2
0.3
0.2
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.2
1.1
1.3
1.3
1.3
1.3
6.1
6.0
5.5
5.2
5.1
4.9
4.8
4.9
5.1
4.9
4.8
4.7
4.7
4.9
6.4
2.7
3.0
3.1
3.0
3.0
2.8
2.7
2.9
2.9
2.9
3.0
2.9
2.6
2.6
2.9
0.2
0.2
0.2
0.2
0.4
0.4
0.3
0.4
0.3
0.5
0.5
0.4
0.4
0.5
0.6
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.7
0.7
0.8
0.9
1.0
0.9
0.9
0.9
0.9
0.9
1.0
1.1
1.2
1.2
1.4
1.0
1.0
0.9
0.9
0.8
0.8
0.8
0.8
0.8
0.8
0.9
0.9
0.9
1.0
1.1
0.9
1.0
0.9
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.6
0.6
0.6
1.9
1.9
2.0
2.2
2.0
2.0
2.1
2.1
2.1
2.1
2.2
2.2
2.2
2.3
2.5
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.3
0.3
1.8
1.7
1.8
1.5
1.5
1.5
1.4
1.3
1.5
1.7
1.6
1.5
1.4
1.5
1.6
0.8
0.7
0.6
0.6
0.7
0.7
0.7
0.3
0.3
0.3
0.3
0.3
0.8
1.0
0.9
0.6
0.5
0.6
0.6
0.7
0.7
0.8
0.7
0.8
0.8
0.8
0.9
0.8
0.7
0.8
4.2
3.8
3.6
2.9
3.0
2.9
2.4
2.5
2.6
2.6
2.6
2.7
2.2
2.3
2.4
2.0
2.1
2.3
2.3
2.4
2.3
2.5
2.5
2.6
2.5
2.4
2.4
2.4
2.5
2.5
2.4
2.3
1.9
1.9
0.8
0.7
0.8
0.7
0.7
0.7
0.7
0.8
0.8
0.8
0.8
0.5
0.5
0.5
0.5
0.6
0.6
0.7
0.7
0.8
0.9
0.9
0.9
0.9
1.0
1.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.2
0.6
0.7
0.7
0.8
0.8
0.7
0.9
0.9
1.0
1.0
0.9
0.9
0.8
0.9
1.0
0.0
0.2
0.1
0.2
0.2
0.2
0.3
0.4
0.4
0.5
0.3
0.4
0.3
0.3
0.4
4.2
4.2
3.6
3.2
2.9
2.9
2.7
2.8
2.7
2.7
2.8
2.8
2.7
2.6
2.6
4.5
4.4
4.2
4.1
4.0
3.8
3.9
4.0
4.5
4.5
4.2
4.3
3.8
3.7
3.8
0.2
0.2
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.3
-0.3
8
5,932
0.0
0.0
23
75
1.3
1.3
11
1,842
0.3
1.5
1
14,266
0.2
0.2
3
69,723
0.4
0.3
18
88
-0.1
0.0
27
103
0.7
0.4
10
3,150
0.1
0.4
12
11,702
-0.3
-0.1
19
11,048
0.7
0.5
5
38,251
-0.2
-0.1
26
15
0.3
0.2
22
50
0.3
0.3
21
85
-0.2
0.1
9
602
0.1
0.2
15
870
0.3
0.1
16
49
-1.8
-0.5
7
13,700
0.5
0.2
6
6,880
-1.6
0.1
17
2,518
0.5
0.4
14
1,717
0.1
0.2
25
192
0.4
0.3
13
367
0.3
0.1
20
237
-1.5
-0.3
4
4,512
-0.7
0.0
2
11,196
0.0
0.0
24
2,894

1.0
:

1.0
:

1.0
:

1.2
:

1.1
:

1.0
:

1.0
:

1.0
:

1.0
:

1.0
:

0.9
:

0.9
:

1.0
:

0.9
:

1.0
:

0.0
:

0.0
:

EU-27 averages
weighted
1.9
arithmetic
1.4

2.0
1.4

1.9
1.3

1.8
1.3

1.7
1.2

1.6
1.2

1.6
1.2

1.6
1.2

1.6
1.3

1.6
1.3

1.6
1.3

1.6
1.3

1.5
1.2

1.6
1.3

1.7
1.4

-0.2
0.0

0.1
0.2

EA-17 averages
weighted
2.0
arithmetic
1.4

2.1
1.4

2.1
1.4

2.0
1.3

1.9
1.3

1.8
1.3

1.8
1.3

1.8
1.3

1.9
1.3

1.8
1.3

1.9
1.3

1.8
1.3

1.7
1.3

1.8
1.3

1.9
1.4

-0.1
0.0

0.0
0.1

Convergence indicators
St.dev/mean117.8 116.5 113.2 110.7 110.5 108.6 105.7 108.6 110.6 102.5 101.8 100.2
Max-min
6.1
6.0
5.4
5.2
5.1
4.9
4.8
4.8
5.1
4.9
4.8
4.7

96.3
4.6

95.1 101.2
4.8
6.3

-16.6
0.2

-7.4
1.5

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

2,749
:

Table 54: Taxes on Labour as % of Total Taxation - Non-employed

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
4.6
4.7
4.8
4.7
4.5
4.5
4.6
4.6
4.7
4.0
4.1
3.9
3.9
4.0
4.0
0.8
0.4
0.2
0.3
0.5
0.8
0.9
0.8
0.8
0.9
1.0
0.9
0.7
0.6
0.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3.2
3.0
3.6
3.6
3.6
3.9
12.6 12.3 11.1 10.6 10.2
9.9
9.9 10.1 10.5 10.0
9.5
9.5
9.6 10.2 13.3
6.9
7.5
7.7
7.4
7.1
6.6
6.8
7.2
7.4
7.6
7.8
7.3
6.7
6.7
7.3
0.7
0.6
0.6
0.6
1.3
1.2
1.0
1.2
1.1
1.7
1.5
1.3
1.1
1.5
1.8
0.5
0.5
0.4
0.4
0.3
0.3
0.2
0.2
0.3
0.2
0.2
0.2
0.2
0.2
0.2
2.4
2.5
2.6
2.8
2.9
2.7
2.8
2.7
2.7
2.8
3.0
3.4
3.7
3.8
4.5
3.1
2.9
2.8
2.6
2.2
2.2
2.4
2.5
2.5
2.4
2.4
2.4
2.4
3.1
3.6
2.1
2.2
2.0
1.6
1.6
1.7
1.6
1.5
1.6
1.7
1.7
1.6
1.4
1.4
1.4
4.6
4.6
4.7
5.1
4.8
4.8
5.2
5.1
5.1
5.3
5.4
5.2
5.1
5.4
5.8
1.0
0.8
0.9
0.9
0.8
0.8
0.8
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.0
0.0
0.0
0.1
0.3
0.3
0.3
0.3
0.3
0.3
0.4
0.3
0.2
0.5
1.0
0.1
0.1
0.1
0.1
0.1
0.2
0.4
0.5
0.6
0.6
0.6
0.7
0.8
1.1
1.1
4.7
4.5
4.5
3.8
4.0
3.8
3.5
3.4
3.9
4.5
4.1
4.1
4.1
4.2
4.3
2.0
1.7
1.5
1.7
1.8
1.9
1.8
0.8
0.8
0.8
0.9
0.9
2.0
2.4
2.4
2.1
2.0
2.2
2.2
2.4
2.5
2.5
2.4
2.5
2.5
2.4
2.6
2.4
2.1
2.4
10.5
9.6
9.0
7.4
7.4
7.3
6.4
6.6
6.9
6.8
6.8
6.9
5.8
5.9
6.3
4.8
4.9
5.1
5.3
5.5
5.4
5.4
5.7
5.9
5.8
5.7
5.8
5.7
5.8
5.9
6.4
6.2
5.3
5.4
2.4
2.3
2.5
2.3
2.3
2.1
2.2
2.5
2.3
2.4
2.6
1.7
1.8
1.7
1.7
1.8
1.9
2.2
2.2
2.6
2.8
2.9
2.8
2.9
3.0
3.3
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.2
0.2
0.2
0.6
1.5
1.7
1.8
2.0
2.0
1.9
2.4
2.4
2.6
2.6
2.3
2.3
2.2
2.3
2.8
0.1
0.6
0.3
0.5
0.7
0.7
1.0
1.3
1.2
1.7
0.9
1.2
1.2
1.1
1.3
9.1
8.9
7.7
6.8
6.4
6.2
6.0
6.2
6.2
6.2
6.3
6.4
6.2
6.0
6.1
9.5
8.7
8.3
8.0
7.8
7.5
7.9
8.4
9.5
9.4
8.6
8.9
8.0
8.0
8.2
0.5
0.5
0.4
0.5
0.4
0.4
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.6
-0.4
10
5,932
0.0
0.0
23
75
3.9
3.9
11
1,842
0.7
3.4
1
14,266
0.4
0.7
3
69,723
1.1
0.6
18
88
-0.2
0.0
27
103
2.1
1.7
8
3,150
0.5
1.4
12
11,702
-0.7
-0.3
19
11,048
1.2
1.1
7
38,251
-0.8
-0.5
26
15
1.0
0.7
22
50
1.0
0.9
21
85
-0.5
0.5
9
602
0.3
0.5
17
870
0.3
0.0
16
49
-4.2
-1.0
4
13,700
1.1
0.5
6
6,880
-3.8
0.3
15
2,518
1.6
1.4
13
1,717
0.5
0.6
24
192
1.2
0.8
14
367
1.2
0.6
20
237
-3.0
-0.1
5
4,512
-1.2
0.7
2
11,196
0.1
0.1
25
2,894

2.3
:

2.3
:

2.4
:

2.8
:

2.7
:

2.4
:

2.4
:

2.4
:

2.4
:

2.3
:

2.2
:

2.1
:

2.2
:

2.1
:

2.4
:

0.1
:

0.1
:

EU-27 averages
weighted
4.8
arithmetic
3.4

4.9
3.3

4.6
3.2

4.4
3.1

4.2
2.9

4.0
2.9

4.0
2.9

4.1
2.9

4.2
3.1

4.2
3.2

4.2
3.1

4.1
3.2

3.8
3.1

4.0
3.2

4.5
3.5

-0.4
0.1

0.5
0.7

EA-17 averages
weighted
5.0
arithmetic
3.6

5.1
3.5

5.1
3.5

4.8
3.3

4.6
3.3

4.5
3.2

4.5
3.2

4.6
3.3

4.7
3.4

4.7
3.5

4.7
3.4

4.5
3.4

4.2
3.2

4.4
3.3

4.8
3.6

-0.3
0.0

0.3
0.4

Convergence indicators
St.dev/mean105.3 103.7 101.5
Max-min
12.6 12.3 11.1

98.2
10.5

96.5
10.2

94.8
9.9

92.1
9.9

96.0
10.1

97.3
10.5

88.6
10.0

88.2
9.4

87.0
9.3

84.1
9.4

82.3
10.0

85.0
13.1

-20.4
0.5

-9.8
3.2

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

2,749
:

Table 55: Taxes on Capital as % of GDP - Total

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
8.7
8.9
9.2
9.8
9.6
9.5
9.4
9.3
9.2
9.7
9.9 10.1
9.9 10.0
9.0
5.5
5.8
5.7
5.0
4.6
4.2
5.3
4.5
4.3
4.3
3.6
3.8
6.3
5.2
4.3
7.3
6.1
6.5
6.0
6.4
6.2
6.7
6.9
7.2
7.2
6.8
7.0
7.2
6.1
5.8
6.4
6.3
6.4
6.9
6.9
7.2
6.0
6.1
6.6
8.2 10.0
8.9
8.0
7.2
5.9
5.4
6.2
6.1
6.4
6.9
6.8
5.3
5.0
5.1
5.5
6.0
6.9
7.3
6.8
5.9
3.2
2.5
2.9
3.5
2.9
1.8
1.6
2.1
2.5
2.5
2.4
2.4
2.5
2.5
2.6
6.6
7.1
7.1
7.4
8.0
8.0
7.8
7.4
8.3
8.6
8.9 10.2
9.5
7.5
6.5
6.6
6.4
7.0
8.1
8.7
9.8
8.4
8.2
7.6
7.4
7.8
7.5
7.5
7.3
7.1
7.6
7.6
8.3
8.3
8.7
8.8
8.3
8.7
8.7
9.2 10.1 10.9 11.2
8.3
7.4
8.3
8.9
9.2
9.5
9.9
9.9 10.0
9.3
9.0
9.3
9.5 10.1 10.1
9.8
8.4
11.4 11.8 12.5 11.0 11.2 10.9 10.9 10.5 11.1 10.5 10.0 11.2 11.9 11.4 11.2
6.5
6.7
6.6
8.3
9.1
9.9
9.2
8.9
7.6
7.7
9.0 10.0 14.0 12.2
9.5
3.7
3.2
4.0
4.2
3.9
2.9
3.3
3.1
2.5
2.6
2.8
3.0
3.9
4.1
2.5
3.5
3.3
3.1
2.9
2.6
2.3
2.0
2.0
2.5
3.1
3.3
4.0
3.8
4.0
3.3
11.6 12.1 13.0 13.5 12.7 13.1 13.2 13.2 12.3 10.8 11.3 11.0 11.0 10.2 10.5
3.6
3.9
3.9
4.0
4.3
4.5
4.7
4.7
4.7
4.6
4.6
5.0
5.5
5.1
4.7
6.1
5.5
5.9
5.7
5.9
6.3
6.9
7.9
8.7
9.1
9.1
9.5 10.8 10.9 10.9
7.0
7.9
8.2
8.1
8.1
7.8
8.4
7.7
6.8
6.9
7.4
7.1
7.1
6.9
5.5
6.1
7.0
7.1
7.3
6.8
6.9
8.6
7.3
7.1
7.1
6.8
6.8
7.2
7.3
6.5
7.5
7.2
7.3
6.9
7.1
7.2
7.0
7.8
7.4
7.5
8.0
8.1
9.1
8.5
8.2
6.3
6.8
7.2
7.1
7.5
7.8
7.3
7.6
7.4
6.5
6.5
6.8
7.7
7.9
7.1
7.0
6.0
7.2
6.0
6.5
5.5
5.1
4.8
5.0
5.4
4.5
4.9
5.4
5.2
4.8
2.1
2.5
2.8
3.0
3.1
3.0
3.3
3.5
3.5
3.9
4.7
4.9
5.4
4.6
4.1
10.8
9.7
8.1
7.9
7.9
6.9
7.0
7.0
6.9
6.3
6.5
6.5
6.5
6.4
5.9
5.8
6.3
7.2
7.9
8.0
9.9
7.9
7.7
6.8
7.1
7.1
7.3
7.9
7.3
5.9
4.8
5.9
6.5
6.3
7.1
8.4
6.2
5.2
5.3
6.1
7.2
7.5
7.7
6.0
6.1
8.9
9.3 10.1 10.6 10.5 10.8 10.8
9.9
9.7
9.9 10.7 11.6 11.3 12.5 10.5

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.3
-0.5
6
30,440
-1.2
0.1
23
1,501
-1.5
-0.4
19
7,962
-0.5
-1.3
18
13,101
0.5
-0.9
16
142,172
-0.6
0.7
26
359
-0.1
-1.5
13
10,317
0.5
-2.7
10
16,525
-0.2
-1.3
9
78,484
0.2
-1.5
7
160,707
-0.2
0.3
1
170,797
3.1
-0.4
5
1,613
-1.3
-0.4
27
460
-0.2
0.9
25
865
-1.1
-2.7
4
3,984
1.2
0.2
22
4,400
4.8
4.6
2
638
-1.5
-2.3
20
31,510
0.4
-0.4
12
17,852
0.7
1.1
8
25,537
0.7
-0.7
11
11,853
-2.3
-0.7
21
5,588
2.1
1.2
24
1,463
-4.9
-1.0
15
3,745
0.2
-4.0
17
10,133
1.3
-2.3
14
17,787
1.6
-0.3
3
164,147

8.5
:

9.4
:

9.0
:

7.0
:

8.2
:

12.4
:

12.3
:

11.3
:

11.0
:

12.9
:

14.8
:

15.8
:

14.6
:

15.6
:

11.4
:

2.9
:

-1.0
:

EU-27 averages
weighted
7.5
arithmetic
6.6

8.1
6.7

8.5
7.0

8.6
7.1

8.8
7.2

8.9
7.3

8.5
7.1

8.1
6.9

8.0
6.8

8.2
6.9

8.6
7.2

9.3
7.5

9.4
8.0

8.9
7.4

7.9
6.7

0.4
0.1

-1.0
-0.6

EA-17 averages
weighted
7.5
arithmetic
7.1

8.1
7.3

8.4
7.6

8.4
7.8

8.7
7.9

8.7
8.1

8.2
7.8

7.9
7.7

7.9
7.6

8.0
7.5

8.3
7.8

9.0
8.2

9.3
8.7

8.6
8.1

7.7
7.3

0.3
0.2

-1.0
-0.8

Convergence indicators
St.dev/mean 36.1 36.4
Max-min
9.5
9.6

35.8
10.1

35.3
10.6

35.2
10.2

39.2
11.3

38.8
11.6

38.4
11.2

36.8
9.8

34.2
8.3

35.6
8.8

35.2
9.2

34.0
11.5

34.7
9.9

36.9
8.7

0.8
-0.8

-2.3
-2.6

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

31,097
:

Table 56: Taxes on Capital as % of Total Taxation - Total


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.8
-0.4
12
30,440
-3.0
1.5
18
1,501
-3.4
-1.4
15
7,962
-0.8
-2.4
22
13,101
1.3
-1.3
17
142,172
-1.9
1.3
27
359
3.1
-2.5
9
10,317
0.7
-4.8
8
16,525
1.1
-1.4
7
78,484
0.9
-2.2
13
160,707
-2.5
-0.2
5
170,797
2.9
-5.9
4
1,613
-1.9
-0.5
26
460
-1.5
3.4
24
865
-3.0
-5.3
3
3,984
3.3
0.4
23
4,400
9.1
9.5
1
638
-3.1
-5.1
19
31,510
0.4
-0.7
16
17,852
5.5
3.9
6
25,537
1.3
-2.2
10
11,853
-7.9
-0.5
14
5,588
5.7
3.1
25
1,463
-6.2
0.4
11
3,745
1.1
-7.3
20
10,133
3.0
-3.2
21
17,787
4.3
0.7
2
164,147

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
19.8 20.1 20.5 21.6 21.0 21.1 20.8 20.6 20.4 21.5 22.0 22.8 22.6 22.5 20.6
17.9 20.4 20.5 15.6 14.8 13.3 17.1 15.9 13.9 13.1 11.4 12.5 18.9 16.1 14.8
20.3 17.5 18.5 18.0 18.7 18.2 19.8 19.8 20.2 19.2 18.3 19.0 19.3 17.2 16.8
13.0 12.8 13.0 14.0 13.8 14.6 12.4 12.8 13.7 16.7 19.8 17.9 16.3 14.9 12.2
13.7 15.2 15.0 15.7 16.7 16.3 13.3 12.7 12.9 14.2 15.6 17.7 18.6 17.3 14.9
9.1
7.3
8.3 10.2
8.8
5.9
5.2
6.6
8.1
8.2
7.9
7.8
7.9
7.9
7.2
19.8 21.3 22.0 23.2 25.1 25.4 26.3 26.1 28.8 28.5 29.0 31.8 30.1 25.2 22.9
22.6 21.7 22.8 25.0 26.0 28.2 25.1 24.4 23.6 23.7 24.4 23.9 23.3 23.0 23.4
23.4 23.0 25.0 25.0 25.8 25.9 24.9 25.8 25.7 26.8 28.3 29.8 30.3 24.9 24.5
19.4 20.2 20.9 21.5 22.0 22.4 22.9 21.6 20.9 21.5 21.7 23.0 23.3 23.0 20.3
28.5 28.3 28.7 25.8 26.3 26.2 26.2 25.6 26.9 25.8 24.8 26.6 27.6 26.5 26.0
24.1 25.6 25.9 30.1 32.7 33.0 29.7 28.5 23.1 23.2 25.4 27.5 34.2 31.1 27.1
11.3 10.5 12.4 12.6 12.1
9.8 11.7 10.8
8.8
9.2
9.5
9.9 12.9 13.9
9.3
12.6 12.0 10.3
9.0
8.1
7.7
7.0
6.9
9.1 10.9 11.6 13.5 12.8 13.1 11.1
31.2 32.2 33.0 34.3 33.2 33.6 33.1 33.6 32.1 28.9 30.0 30.6 30.8 28.8 28.3
8.7
9.9 10.2 10.7 11.4 11.6 12.3 12.4 12.5 12.3 12.4 13.4 13.7 12.7 12.0
22.9 21.7 21.6 22.2 21.8 22.5 22.8 25.2 27.8 27.7 27.0 28.3 31.4 32.0 32.0
17.5 19.7 20.7 20.5 20.0 19.6 22.0 20.4 18.2 18.4 19.7 18.3 18.4 17.6 14.4
14.8 16.3 16.0 16.6 15.4 15.9 18.9 16.5 16.1 16.5 16.1 16.3 17.1 17.1 15.3
20.3 19.4 20.0 19.6 20.3 22.0 21.9 23.7 22.9 23.9 24.5 24.1 26.0 24.7 25.9
21.4 22.5 23.7 23.3 24.3 25.0 23.5 24.0 23.3 21.4 20.5 21.0 23.4 24.0 22.8
25.5 23.3 27.3 20.8 20.9 18.1 18.0 17.2 18.2 19.7 16.2 17.1 18.5 18.7 17.6
5.3
6.7
7.7
8.0
8.0
7.9
8.6
9.1
9.3 10.2 12.0 12.9 14.4 12.5 11.0
26.8 24.6 21.7 21.5 22.3 20.2 21.2 21.3 20.9 19.9 20.6 22.3 22.4 21.8 20.7
12.6 13.4 15.4 17.1 17.5 21.0 17.6 17.1 15.5 16.4 16.2 16.5 18.3 16.9 13.7
10.1 11.7 12.9 12.2 13.8 16.3 12.5 10.9 11.1 12.7 14.7 15.6 16.2 13.0 13.0
25.8 27.2 28.9 29.5 28.9 29.3 29.6 28.4 27.9 28.3 29.8 31.6 31.0 33.3 30.1

NO
IS

20.3
:

22.2
:

21.4
:

16.6
:

19.4
:

29.0
:

28.6
:

26.3
:

26.1
:

29.9
:

34.1
:

35.9
:

33.3
:

36.1
:

27.5
:

7.3
:

-1.5
:

EU-27 averages
weighted
19.1
arithmetic
18.5

20.2
18.7

21.1
19.4

21.2
19.4

21.6
19.6

22.0
19.7

21.4
19.4

20.7
19.2

20.5
19.0

21.2
19.2

22.0
19.6

23.4
20.4

23.8
21.5

22.7
20.4

20.6
18.8

1.5
0.4

-1.4
-0.9

EA-17 averages
weighted
18.8
arithmetic
19.6

19.9
20.0

20.5
20.5

20.5
21.3

21.0
21.6

21.1
21.8

20.5
21.3

19.9
21.1

19.9
20.8

20.4
20.8

21.0
21.2

22.4
22.2

23.1
23.2

21.6
21.9

19.8
20.3

1.0
0.7

-1.4
-1.5

Convergence indicators
St.dev/mean 36.3 35.0
Max-min
25.9 25.5

34.5
25.3

34.5
26.3

35.7
25.2

37.9
27.6

37.0
28.0

37.3
27.0

36.6
24.1

33.1
20.7

33.3
22.0

33.4
24.1

32.0
26.3

32.7
25.3

36.3
24.8

0.1
-1.2

-1.6
-2.9

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

31,097
:

Table 57: Taxes on Capital as % of GDP - Capital and business income

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
5.8
5.8
5.9
6.4
6.2
6.2
6.1
5.9
5.7
5.9
6.2
6.4
6.3
6.3
5.4
5.1
5.5
5.5
4.7
4.2
3.8
4.9
4.0
3.7
3.6
2.8
3.0
5.3
4.1
3.4
6.3
5.0
5.5
5.0
5.4
5.1
5.8
6.0
6.3
6.5
6.1
6.2
6.5
5.4
5.2
4.5
4.5
4.6
4.9
4.9
4.8
3.4
3.5
3.8
5.4
7.3
6.1
5.2
4.3
3.0
4.3
5.0
5.0
5.3
5.8
5.7
4.2
4.0
4.0
4.4
4.9
5.8
6.2
5.8
4.9
2.6
1.8
2.2
2.9
2.2
1.2
0.9
1.4
1.9
1.9
1.9
1.8
2.0
1.9
2.0
4.6
5.0
5.2
5.4
5.9
6.0
5.9
5.6
6.2
6.2
6.2
7.1
6.6
5.2
4.4
5.1
4.7
5.1
6.3
6.4
7.4
6.4
6.6
6.0
6.1
6.4
5.8
5.7
5.6
5.6
5.2
5.2
5.8
5.6
5.9
5.9
5.6
5.9
5.7
5.9
6.5
7.0
7.7
5.5
5.0
4.0
4.4
4.6
4.7
5.1
5.4
5.6
5.0
4.6
4.7
4.8
5.5
5.4
5.4
3.8
7.5
8.2
8.7
7.6
8.2
8.3
8.4
7.6
8.5
7.7
7.4
8.4
9.1
8.9
8.3
5.0
5.4
5.3
6.8
7.7
7.5
7.4
7.3
5.9
5.3
6.3
7.7 10.6
9.6
7.8
1.9
1.9
2.2
2.4
2.1
1.7
2.0
2.2
1.7
1.9
2.1
2.4
2.9
3.3
1.7
2.6
2.3
2.2
2.0
1.6
1.5
1.3
1.2
1.9
2.4
2.7
3.4
3.2
3.4
2.6
8.9
9.2
9.8 10.0
8.8
8.9
9.2
9.9
9.3
7.8
8.0
7.6
7.4
7.5
7.9
2.9
3.1
3.1
3.1
3.4
3.5
3.7
3.7
3.5
3.3
3.3
3.7
4.2
3.7
3.4
4.8
4.3
4.8
4.5
4.8
5.2
5.7
6.4
7.1
6.6
6.9
7.4
8.7
9.1
9.2
5.2
5.9
6.2
6.0
5.9
5.6
6.2
5.4
4.6
4.7
5.1
5.1
5.0
4.9
3.7
4.9
5.8
6.0
6.2
5.7
5.8
7.4
6.1
5.9
6.1
5.8
5.8
6.2
6.3
5.5
5.4
5.1
5.2
5.0
5.4
5.5
5.3
5.8
5.6
5.7
6.2
6.2
7.2
6.6
6.4
4.3
4.9
5.2
5.1
5.3
5.6
5.1
5.0
4.5
4.4
4.2
4.3
5.1
5.4
4.6
6.4
5.8
6.3
5.4
5.4
4.3
3.9
3.8
4.0
4.5
3.6
3.9
4.2
4.2
3.8
1.5
1.9
2.2
2.1
2.2
2.1
2.3
2.6
2.7
3.0
3.7
4.0
4.5
3.8
3.2
9.9
8.5
7.2
7.1
7.1
6.1
6.3
6.3
6.1
5.5
5.7
5.9
5.9
5.8
5.3
4.6
5.1
5.9
6.6
6.8
8.6
6.6
6.4
5.6
5.8
5.7
5.9
6.5
6.0
4.6
3.4
3.8
4.3
4.1
5.0
6.3
4.3
3.4
3.5
4.3
5.5
5.8
6.2
4.7
4.7
5.3
5.7
6.3
6.7
6.4
6.4
6.5
5.7
5.5
5.7
6.3
7.0
6.6
6.8
6.0

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.4
-0.8
9
18,257
-1.8
-0.5
22
1,175
-1.1
0.1
11
7,123
-1.5
-1.8
24
6,709
0.6
-0.8
13
117,912
-0.6
0.8
26
274
-0.2
-1.6
17
7,004
0.5
-1.8
7
12,979
-0.2
-0.9
12
52,913
-0.2
-1.5
18
73,344
0.8
0.0
2
126,795
2.8
0.3
4
1,322
-0.2
-0.1
27
310
0.0
1.1
25
688
-1.0
-1.0
3
3,000
0.5
-0.2
21
3,130
4.4
4.0
1
539
-1.4
-1.9
20
21,351
0.6
-0.2
8
15,173
1.0
0.8
5
19,834
0.3
-1.0
15
7,744
-2.6
-0.5
19
4,455
1.8
1.1
23
1,141
-4.6
-0.8
10
3,346
0.0
-4.0
16
7,828
1.4
-1.6
14
13,697
0.7
-0.4
6
93,978

5.0
:

5.3
:

5.3
:

4.5
:

5.2
:

6.8
:

6.6
:

6.1
:

5.7
:

6.7
:

7.5
:

8.0
:

7.8
:

7.8
:

6.1
:

1.1
:

-0.8
:

EU-27 averages
weighted
5.0
arithmetic
4.9

5.5
5.0

5.8
5.2

5.8
5.3

6.1
5.3

6.2
5.3

5.8
5.2

5.4
5.1

5.3
5.0

5.4
5.0

5.8
5.2

6.3
5.5

6.5
6.0

6.1
5.5

5.3
4.9

0.3
0.0

-0.9
-0.5

EA-17 averages
weighted
5.0
arithmetic
5.2

5.6
5.4

5.8
5.6

5.8
5.8

6.1
5.9

6.2
6.0

5.8
5.8

5.4
5.7

5.4
5.6

5.5
5.4

5.7
5.6

6.3
6.0

6.6
6.4

6.2
6.1

5.3
5.4

0.3
0.2

-1.0
-0.6

Convergence indicators
St.dev/mean 38.9 36.8
Max-min
8.5
7.4

35.0
7.6

34.1
8.0

34.1
7.3

38.2
7.7

38.9
8.3

38.8
8.7

37.3
7.7

31.4
5.9

31.9
6.1

30.6
6.6

31.4
8.6

32.5
7.7

38.7
7.6

-0.2
-0.9

0.5
-0.2

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

16,561
:

Table 58: Taxes on Capital as % of Total Taxation - Capital and business income
Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.8
-1.2
16
18,257
-5.1
-0.5
17
1,175
-2.3
-0.1
11
7,123
-3.0
-3.4
26
6,709
1.6
-1.2
15
117,912
-2.0
1.7
27
274
1.8
-3.4
10
7,004
0.9
-2.9
7
12,979
0.5
-1.0
9
52,913
-0.1
-2.9
21
73,344
0.5
-0.6
5
126,795
3.4
-2.7
2
1,322
0.7
0.4
25
310
-0.6
4.0
22
688
-2.7
-1.5
3
3,000
1.5
-0.5
24
3,130
9.0
8.5
1
539
-3.1
-4.3
20
21,351
1.0
-0.4
14
15,173
5.6
3.1
4
19,834
0.2
-3.1
12
7,744
-9.2
-0.1
13
4,455
4.9
3.0
23
1,141
-6.2
0.5
6
3,346
0.5
-7.6
18
7,828
3.1
-2.1
19
13,697
1.9
-0.1
8
93,978

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
13.2 13.2 13.2 14.1 13.5 13.6 13.5 13.1 12.6 13.2 13.8 14.3 14.3 14.2 12.4
16.7 19.2 19.9 14.7 13.6 12.1 15.8 14.0 11.9 11.0
8.9
9.8 16.0 12.6 11.6
17.4 14.4 15.7 15.0 15.8 15.2 16.9 17.3 17.7 17.4 16.4 17.0 17.4 15.3 15.1
9.2
9.2
9.3 10.0
9.8
9.7
7.1
7.2
8.0 11.0 14.3 12.4 10.7
8.9
6.3
10.8 12.3 12.3 13.0 13.8 13.6 10.5 10.1 10.2 11.4 12.7 14.9 15.9 14.7 12.4
7.5
5.4
6.4
8.4
6.8
3.8
3.1
4.6
6.3
6.2
6.1
6.0
6.2
6.0
5.5
13.8 15.0 15.9 17.0 18.5 19.0 19.7 19.8 21.3 20.6 20.2 22.0 21.0 17.7 15.5
17.4 16.0 16.7 19.5 19.3 21.3 19.3 19.5 18.9 19.4 20.0 18.4 17.8 17.5 18.4
16.0 15.9 17.5 17.0 17.5 17.5 16.6 17.3 16.7 17.2 18.2 19.3 20.7 16.6 16.5
9.4 10.0 10.3 10.7 11.4 12.1 12.7 11.5 10.7 11.0 11.0 12.4 12.5 12.5
9.2
18.8 19.7 20.0 17.9 19.3 19.9 20.3 18.6 20.5 18.9 18.3 20.0 21.2 20.7 19.3
18.8 20.5 20.7 24.6 27.6 24.9 23.9 23.5 17.9 15.8 17.8 21.1 25.9 24.6 22.2
5.6
6.1
7.0
7.1
6.5
5.9
7.1
7.9
5.8
6.5
7.1
7.9
9.6 11.3
6.3
9.4
8.4
7.1
6.2
5.0
4.8
4.5
4.4
6.7
8.5
9.5 11.5 10.9 11.4
8.8
24.0 24.4 24.8 25.4 23.1 22.8 23.2 25.2 24.5 20.9 21.3 21.1 20.8 21.1 21.3
7.1
7.8
8.1
8.4
8.9
9.1
9.6
9.8
9.4
8.8
8.8
9.9 10.5
9.3
8.5
18.0 17.1 17.3 17.6 17.6 18.5 18.7 20.3 22.6 20.2 20.5 22.1 25.3 26.7 27.0
12.9 14.7 15.6 15.2 14.6 14.1 16.2 14.4 12.4 12.5 13.5 13.0 13.0 12.6
9.8
11.9 13.6 13.5 14.0 12.9 13.4 16.4 14.0 13.6 14.0 13.6 13.8 14.7 14.9 13.0
14.5 13.8 14.2 14.3 15.5 17.0 16.6 17.8 17.3 18.1 18.8 18.3 20.7 19.2 20.1
14.6 16.1 17.2 16.7 17.2 18.0 16.5 15.9 14.2 14.4 13.3 13.5 15.6 16.3 14.9
23.2 22.2 23.8 18.8 17.4 14.2 13.7 13.4 14.5 16.5 13.0 13.5 14.6 15.1 14.1
3.7
5.1
5.8
5.6
5.7
5.6
6.1
6.9
7.2
7.9
9.7 10.5 12.0 10.1
8.6
24.7 21.4 19.4 19.3 20.0 17.9 18.9 19.0 18.6 17.5 18.4 20.1 20.3 19.8 18.5
10.1 10.8 12.7 14.3 14.7 18.2 14.8 14.3 12.7 13.2 13.0 13.5 15.2 13.8 10.6
7.0
7.6
8.5
8.1
9.7 12.2
8.7
7.2
7.4
9.0 11.2 12.0 13.1 10.0 10.0
15.3 16.5 18.1 18.5 17.6 17.4 17.8 16.3 15.7 16.1 17.5 19.1 18.2 18.2 17.2

NO
IS

11.9
:

12.4
:

12.6
:

10.6
:

12.2
:

16.0
:

15.4
:

14.2
:

13.5
:

15.5
:

17.2
:

18.3
:

17.9
:

18.2
:

14.7
:

2.8
:

-1.4
:

EU-27 averages
weighted
12.6
arithmetic
13.7

13.6
13.9

14.3
14.5

14.4
14.5

14.9
14.6

15.2
14.5

14.6
14.4

13.7
14.2

13.7
13.9

14.0
14.0

14.7
14.3

16.0
15.1

16.5
16.1

15.6
15.2

13.7
13.8

1.1
0.1

-1.5
-0.7

EA-17 averages
weighted
12.5
arithmetic
14.4

13.6
14.8

14.1
15.3

14.1
15.9

14.8
16.1

15.1
16.1

14.5
15.9

13.6
15.8

13.6
15.4

13.8
15.0

14.3
15.4

15.7
16.2

16.5
17.2

15.5
16.5

13.4
15.0

0.9
0.6

-1.7
-1.1

Convergence indicators
St.dev/mean 40.6 38.4
Max-min
21.0 19.3

37.0
19.0

35.8
19.8

37.3
22.6

37.8
21.0

38.8
20.8

39.4
20.9

38.3
18.7

32.1
14.7

30.7
15.2

30.1
16.1

30.0
19.7

31.8
20.7

39.4
21.5

-1.2
0.5

1.6
0.5

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

16,561
:

Table 59: Taxes on Capital as % of GDP - Income of Corporations

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.4
2.7
2.8
3.4
3.2
3.2
3.1
3.0
2.9
3.1
3.3
3.5
3.5
3.4
2.5
4.5
5.0
5.1
4.0
3.3
2.9
4.0
3.1
2.9
2.7
2.0
2.3
4.6
3.3
2.7
4.6
3.4
3.8
3.4
3.8
3.5
4.1
4.3
4.6
4.7
4.5
4.8
5.0
4.2
3.6
2.3
2.5
2.7
3.0
2.4
3.3
2.8
2.9
2.9
3.2
3.9
4.4
3.8
3.3
2.5
2.1
2.4
2.6
2.7
2.8
3.0
1.7
1.7
1.9
2.2
2.5
3.0
3.0
2.8
2.0
2.3
1.5
1.8
2.4
1.9
0.9
0.7
1.1
1.6
1.7
1.4
1.5
1.6
1.7
1.8
2.8
3.1
3.2
3.4
3.9
3.8
3.6
3.7
3.8
3.7
3.5
3.9
3.5
2.9
2.5
2.3
2.0
2.3
2.8
3.1
4.1
3.4
3.4
2.9
3.0
3.3
2.7
2.5
2.5
2.4
1.9
2.0
2.7
2.5
2.9
3.1
2.9
3.3
3.1
3.5
3.9
4.2
4.8
2.9
2.3
1.8
2.0
2.3
2.3
2.7
2.8
3.1
2.5
2.1
2.3
2.3
2.9
2.9
2.8
1.3
2.9
3.3
3.8
2.8
3.2
2.9
3.7
3.1
3.5
3.1
2.9
3.5
4.0
3.7
3.4
4.2
4.7
4.6
5.8
6.7
6.2
6.2
6.0
4.3
3.7
4.6
5.5
6.8
7.0
6.5
1.8
1.8
2.2
2.3
2.0
1.5
1.9
2.0
1.5
1.7
2.0
2.3
2.7
3.2
1.6
2.0
1.7
1.5
1.3
0.8
0.7
0.5
0.6
1.4
1.9
2.1
2.8
2.6
2.8
1.8
6.6
6.8
7.5
7.6
6.7
7.0
7.3
8.0
7.3
5.7
5.8
5.0
5.3
5.1
5.5
1.8
1.8
1.9
2.1
2.3
2.2
2.3
2.3
2.2
2.1
2.2
2.4
2.8
2.7
2.3
2.6
2.3
2.6
2.5
2.7
2.9
3.2
3.9
4.5
4.1
4.5
5.0
6.1
6.7
6.7
3.3
4.1
4.5
4.5
4.5
4.3
4.2
3.6
3.0
3.3
3.6
3.7
3.5
3.4
2.1
1.6
2.1
2.2
2.3
2.0
2.2
3.3
2.4
2.3
2.4
2.3
2.3
2.6
2.6
1.9
2.7
2.7
2.7
2.6
2.4
2.4
1.9
2.0
1.8
2.2
2.5
2.4
2.8
2.7
2.3
2.3
2.7
3.1
3.1
3.5
3.7
3.3
3.3
2.8
2.9
2.7
2.9
3.6
3.7
2.9
3.8
3.2
4.3
3.7
3.8
3.0
2.7
2.6
2.8
3.2
2.7
2.8
3.1
3.0
2.6
0.5
0.9
1.0
1.0
1.2
1.2
1.3
1.6
1.7
1.9
2.8
3.0
3.2
2.5
1.8
6.6
5.0
4.3
4.1
4.1
3.5
3.4
3.2
3.4
3.0
3.0
3.2
3.2
3.4
2.7
2.3
2.8
3.5
4.3
4.3
5.9
4.2
4.2
3.4
3.5
3.3
3.4
3.9
3.5
2.0
2.6
2.6
2.8
2.6
3.0
3.8
2.6
2.0
2.2
2.9
3.6
3.6
3.8
2.9
3.0
2.8
3.2
3.9
3.9
3.5
3.5
3.5
2.8
2.7
2.8
3.4
4.0
3.4
3.6
2.8

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.2
-0.7
12
8,611
-1.8
-0.1
10
949
-1.0
0.2
4
4,984
0.1
-0.8
14
5,459
0.0
-0.9
21
48,800
-0.5
1.0
23
256
-0.3
-1.3
13
3,944
0.1
-1.7
15
5,690
0.4
-0.8
16
24,244
-0.5
-1.5
27
24,040
0.6
0.5
5
52,242
2.2
0.3
2
1,096
-0.3
0.0
26
289
-0.2
1.2
24
490
-1.1
-1.5
3
2,075
0.4
0.1
17
2,133
4.1
3.8
1
392
-1.1
-2.2
19
12,243
0.3
-0.3
22
5,115
-0.4
-0.1
18
7,110
0.6
-0.9
7
4,842
-1.2
-0.4
11
3,057
1.3
0.7
25
652
-3.9
-0.7
9
1,711
-0.3
-3.9
20
3,494
0.4
-0.7
6
8,750
0.0
-0.8
8
43,742

3.2
1.5

3.5
1.2

3.6
1.5

2.8
1.4

3.5
1.8

5.2
1.4

4.9
1.2

4.5
1.1

4.2
1.4

5.2
1.3

5.9
2.2

6.7
2.4

6.2
2.5

6.4
2.0

4.5
1.8

1.3
0.3

-0.7
0.4

EU-27 averages
weighted
2.3
arithmetic
2.9

2.7
2.9

3.0
3.2

3.0
3.2

3.1
3.2

3.2
3.2

3.0
3.1

2.7
3.1

2.6
3.0

2.8
3.0

3.0
3.1

3.4
3.4

3.4
3.7

3.1
3.4

2.3
2.8

0.0
-0.1

-0.8
-0.4

EA-17 averages
weighted
2.2
arithmetic
2.8

2.6
3.0

2.9
3.2

2.8
3.4

3.0
3.5

3.1
3.6

2.9
3.4

2.7
3.4

2.6
3.2

2.7
3.1

2.9
3.3

3.3
3.5

3.4
3.8

3.0
3.6

2.2
3.0

0.0
0.1

-0.9
-0.6

Convergence indicators
St.dev/mean 48.9 44.2
Max-min
6.1
5.9

42.0
6.4

41.9
6.6

41.6
5.9

45.1
6.3

46.1
6.8

48.1
7.4

42.1
5.9

30.7
4.1

31.5
4.4

29.1
4.0

31.3
5.1

34.7
5.4

48.2
5.5

-0.7
-0.6

3.1
-0.8

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

12,249
155

Table 60: Taxes on Capital as % of Total Taxation - Income of Corporations

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
5.3
6.0
6.3
7.4
7.1
7.1
6.9
6.7
6.4
6.9
7.4
8.0
7.9
7.6
5.8
14.6 17.6 18.4 12.6 10.7
9.1 12.9 10.9
9.3
8.4
6.3
7.4 13.7 10.3
9.4
12.7
9.7 11.0 10.1 11.2 10.3 12.0 12.3 12.8 12.5 12.0 13.1 13.4 11.7 10.5
4.8
5.1
5.5
6.1
4.8
6.6
5.8
6.0
6.1
6.5
7.7
8.8
7.8
6.8
5.1
5.2
5.9
6.3
6.5
6.8
7.1
4.3
4.2
4.7
5.7
6.5
7.7
7.7
7.0
5.1
6.7
4.6
5.1
7.1
6.0
2.9
2.3
3.6
5.1
5.4
4.7
4.9
5.2
5.1
5.2
8.3
9.4
9.9 10.6 12.1 12.0 12.1 13.1 13.1 12.2 11.4 12.3 11.3
9.8
8.8
8.0
6.8
7.5
8.6
9.4 12.0 10.1 10.0
9.1
9.6 10.3
8.6
7.9
7.9
8.0
5.8
6.1
8.1
7.7
8.7
9.2
8.6
9.6
9.3 10.0 11.0 11.6 12.8
8.8
7.6
4.2
4.7
5.2
5.3
5.9
6.3
7.0
5.9
5.0
5.4
5.3
6.6
6.7
6.4
3.0
7.1
8.0
8.6
6.6
7.6
6.9
8.9
7.7
8.6
7.6
7.1
8.3
9.2
8.7
8.0
15.8 17.8 18.0 20.9 23.9 20.6 20.1 19.2 13.1 11.1 13.1 15.0 16.6 18.0 18.4
5.5
5.9
6.8
6.8
6.3
5.3
6.6
7.1
5.3
6.1
6.9
7.5
8.9 10.9
5.9
7.4
6.4
5.0
4.1
2.6
2.3
1.9
2.1
4.9
6.6
7.3
9.4
8.7
9.1
6.3
17.7 18.1 19.0 19.4 17.4 17.8 18.4 20.4 19.2 15.3 15.4 13.8 14.8 14.3 14.7
4.5
4.5
4.9
5.5
5.9
5.6
6.0
6.1
5.9
5.7
5.8
6.4
7.1
6.7
5.8
9.8
9.0
9.5
9.7 10.0 10.3 10.6 12.3 14.5 12.6 13.3 14.8 17.7 19.8 19.7
8.1 10.1 11.4 11.4 11.0 10.9 11.0
9.4
8.1
8.8
9.7
9.4
9.1
8.8
5.6
3.8
4.9
5.0
5.3
4.5
5.0
7.2
5.5
5.3
5.6
5.5
5.6
6.2
6.2
4.4
7.3
7.1
7.5
7.3
6.9
7.5
5.8
6.2
5.6
7.0
7.6
7.1
7.9
7.9
7.2
7.8
8.9 10.2 10.1 11.3 12.0 10.6 10.5
8.8
9.4
8.5
9.1 10.9 11.2
9.3
13.8 12.5 16.3 12.8 12.3
9.8
9.3
9.3 10.1 11.6
9.8 10.0 10.5 10.7
9.7
1.3
2.4
2.8
2.6
3.1
3.1
3.4
4.1
4.6
5.0
7.2
7.7
8.6
6.7
4.9
16.5 12.7 11.7 11.2 11.7 10.1 10.2
9.8 10.3
9.4
9.4 10.8 11.1 11.6
9.4
5.0
6.0
7.5
9.4
9.4 12.5
9.4
9.3
7.7
8.1
7.6
7.7
9.0
8.1
4.7
5.4
5.1
5.6
5.1
5.9
7.3
5.3
4.3
4.6
6.0
7.3
7.5
8.0
6.3
6.4
7.9
9.2 11.1 10.8
9.8
9.7
9.5
8.1
7.9
8.1
9.4 10.8
9.5
9.6
8.0

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.5
-1.3
18
8,611
-5.2
0.3
7
949
-2.1
0.3
4
4,984
0.3
-1.5
23
5,459
0.0
-2.0
22
48,800
-1.5
2.3
21
256
0.4
-3.2
9
3,944
0.0
-3.9
10
5,690
1.8
-1.7
13
24,244
-1.1
-3.3
27
24,040
0.8
1.0
12
52,242
2.6
-2.2
2
1,096
0.4
0.6
17
289
-1.1
4.0
16
490
-2.9
-3.1
3
2,075
1.3
0.2
19
2,133
9.9
9.3
1
392
-2.5
-5.3
20
12,243
0.5
-0.7
26
5,115
-0.1
-0.3
14
7,110
1.5
-2.7
8
4,842
-4.1
-0.1
5
3,057
3.6
1.8
24
652
-7.0
-0.7
6
1,711
-0.3
-7.8
25
3,494
1.0
-0.9
15
8,750
0.1
-1.7
11
43,742

7.6
4.5

8.3
3.6

8.5
4.2

6.6
4.0

8.2
4.8

12.1
3.8

11.5
3.4

10.5
3.0

10.0
3.8

12.1
3.4

13.5
5.3

15.2
5.9

14.2
6.3

14.9
5.6

10.8
5.3

3.2
0.8

-1.2
1.5

EU-27 averages
weighted
5.9
arithmetic
8.2

6.6
8.3

7.5
9.0

7.4
8.9

7.6
9.0

7.9
8.9

7.5
8.7

6.8
8.7

6.7
8.3

7.1
8.4

7.6
8.6

8.6
9.3

8.7
9.9

8.0
9.5

6.1
8.0

0.2
-0.1

-1.8
-0.8

EA-17 averages
weighted
5.6
arithmetic
8.0

6.3
8.3

7.0
8.9

6.8
9.4

7.3
9.8

7.6
9.8

7.2
9.5

6.7
9.5

6.6
9.0

7.0
8.7

7.2
9.0

8.2
9.5

8.5
10.2

7.7
9.8

5.7
8.4

0.1
0.4

-1.9
-1.4

Convergence indicators
St.dev/mean 52.2 50.6
Max-min
16.3 15.7

49.3
16.2

46.7
18.3

49.6
21.3

46.8
18.3

48.4
18.2

49.8
18.4

43.8
14.7

32.5
10.3

31.2
10.8

29.4
10.2

31.6
12.6

36.4
14.7

49.7
16.6

-2.5
0.3

2.8
-1.7

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

12,249
155

Table 61: Taxes on Capital as % of GDP - Income of households

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
1.0
0.7
0.7
0.6
0.5
0.5
0.6
0.5
0.5
0.5
0.6
0.6
0.6
0.6
0.4
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.1
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.9
0.8
0.8
0.6
1.2
0.4 -0.6 -0.5 -0.1
1.2
2.3
0.7
0.3
0.1 -0.2
0.3
0.3
0.3
0.4
0.4
0.4
0.3
0.3
0.4
0.4
0.5
0.5
0.6
0.7
0.7
0.1
0.1
0.3
0.2
0.1
0.2
0.1
0.2
0.2
0.1
0.3
0.2
0.2
0.2
0.1
0.5
0.6
0.6
0.7
0.8
1.1
1.1
0.8
1.4
1.5
1.6
2.1
2.0
1.3
0.9
0.7
0.7
0.8
1.0
0.8
0.8
0.7
0.7
0.7
0.6
0.7
0.7
0.7
0.7
0.7
1.1
1.0
0.8
0.9
0.9
0.9
0.8
0.8
0.7
0.7
0.8
1.1
1.1
1.0
0.9
0.5
0.5
0.6
0.9
0.9
0.9
0.9
0.8
0.8
0.8
0.9
1.0
1.0
1.1
1.0
1.8
2.0
2.0
1.6
1.6
2.1
1.4
1.3
1.1
1.1
1.2
1.4
1.4
1.5
1.4
0.3
0.2
0.2
0.5
0.6
0.8
0.7
0.8
1.1
1.1
1.2
1.7
3.3
2.1
0.8
0.0
0.0
0.0
0.0
0.0
0.2
0.1
0.2
0.1
0.0
0.0
0.1
0.1
0.1
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.3
0.2
0.3
0.4
0.3
0.3
0.3
0.2
0.8
0.9
0.8
0.9
0.9
0.8
0.9
0.8
0.9
0.9
1.1
1.6
1.1
1.3
1.3
0.3
0.5
0.4
0.4
0.5
0.7
0.6
0.7
0.7
0.6
0.6
0.6
0.7
0.4
0.4
1.2
1.0
1.0
1.1
1.0
1.1
1.3
1.4
1.5
1.4
1.3
1.4
1.5
1.4
1.5
-0.6 -0.7 -0.7 -0.7 -0.8 -1.1
0.1 -0.1 -0.4 -0.5 -0.5 -0.6 -0.5 -0.6 -0.6
1.0
1.1
1.0
1.0
0.9
0.9
0.9
0.9
0.8
0.8
0.8
0.9
1.1
1.2
1.1
0.0
0.1
0.0
0.1
0.1
0.2
0.1
0.2
0.3
0.2
0.2
0.2
0.5
0.4
0.3
1.2
1.2
1.1
1.1
1.0
1.0
1.0
0.9
0.9
0.8
0.8
0.7
0.9
1.0
1.0
2.3
2.2
1.8
1.6
1.2
1.2
1.1
1.0
0.9
1.0
0.6
0.7
0.8
0.9
0.9
0.2
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.3
0.2
0.3
0.5
0.5
0.5
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.4
0.5
0.6
0.7
0.9
1.1
0.9
0.6
0.6
0.7
0.8
0.9
1.1
0.9
0.9
0.1
0.6
0.8
0.8
1.3
1.8
0.9
0.6
0.6
0.7
1.1
1.5
1.7
1.1
1.0
1.1
1.1
1.1
1.4
1.4
1.3
1.5
1.3
1.2
1.3
1.4
1.5
1.7
1.7
1.7

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.5
-0.1
18
1,491
0.1
0.1
21
49
-0.1
-0.1
22
117
-1.1
-0.6
26
-522
0.4
0.3
15
15,874
0.0
-0.1
23
10
0.4
-0.2
11
1,398
0.0
-0.1
14
1,614
-0.2
0.1
9
9,778
0.5
0.1
8
19,256
-0.3
-0.7
3
21,835
0.5
-0.1
13
132
0.0
-0.1
25
8
0.1
0.0
20
42
0.5
0.5
4
489
0.1
-0.2
17
410
0.3
0.4
2
90
0.0
0.4
27
-3,541
0.1
0.2
5
2,960
0.2
0.1
19
804
-0.1
0.0
7
1,707
-1.4
-0.3
12
1,023
0.3
0.3
16
178
-0.2
-0.3
24
45
0.5
-0.2
10
1,556
0.9
-0.7
6
2,980
0.6
0.4
1
26,841

0.7
:

0.7
:

0.7
:

0.6
:

0.7
:

0.8
:

0.7
:

0.6
:

0.6
:

0.6
:

0.6
:

0.7
:

0.8
:

0.8
:

0.8
:

0.2
:

0.1
:

EU-27 averages
weighted
0.7
arithmetic
0.6

0.7
0.6

0.8
0.6

0.8
0.6

0.9
0.6

0.9
0.7

0.8
0.6

0.7
0.6

0.7
0.6

0.8
0.6

0.8
0.7

0.9
0.8

1.0
0.9

1.0
0.7

0.9
0.6

0.2
0.1

0.0
0.0

EA-17 averages
weighted
0.6
arithmetic
0.6

0.7
0.6

0.7
0.6

0.7
0.7

0.7
0.6

0.8
0.7

0.7
0.7

0.7
0.7

0.7
0.7

0.7
0.7

0.7
0.7

0.8
0.9

0.9
1.0

0.9
0.9

0.8
0.7

0.2
0.1

0.0
0.0

Convergence indicators
St.dev/mean105.7 100.5
Max-min
2.9
2.9

94.7
2.7

84.2
2.3

84.1
2.5

91.7
3.1

81.2
2.0

80.3
1.9

79.9
1.8

77.2
2.0

83.4
2.7

82.5
2.7

89.2
3.8

81.7
2.7

88.8
2.3

-16.9
-0.6

-2.9
-0.8

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

2,304
:

Table 62: Taxes on Capital as % of Total Taxation - Income of households

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.2
1.5
1.5
1.2
1.0
1.2
1.3
1.2
1.0
1.1
1.2
1.2
1.3
1.3
1.0
0.1
0.1
0.1
0.3
0.4
0.3
0.3
0.3
0.2
0.2
0.2
0.3
0.3
0.6
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.4
0.4
0.4
0.3
0.3
0.3
0.2
0.2
1.8
1.5
1.5
1.3
2.4
0.8 -1.2 -1.0 -0.3
2.5
4.5
1.5
0.7
0.2 -0.5
0.7
0.8
0.7
0.9
0.9
0.9
0.8
0.8
1.1
1.1
1.2
1.4
1.5
1.7
1.7
0.3
0.3
0.7
0.4
0.3
0.5
0.4
0.6
0.7
0.4
1.0
0.8
0.8
0.6
0.2
1.4
1.7
2.0
2.3
2.5
3.4
3.8
2.7
4.8
4.8
5.3
6.5
6.5
4.3
3.1
2.3
2.4
2.5
3.0
2.4
2.2
2.1
2.1
2.1
2.0
2.2
2.3
2.3
2.2
2.3
3.3
2.9
2.5
2.7
2.7
2.6
2.4
2.2
2.1
1.9
2.2
3.0
3.1
3.0
3.0
1.1
1.1
1.3
2.0
2.0
2.1
2.0
2.0
2.0
1.9
2.0
2.3
2.4
2.5
2.4
4.4
4.7
4.6
3.8
3.8
5.0
3.5
3.2
2.7
2.8
2.9
3.3
3.3
3.5
3.3
1.0
0.8
0.7
1.8
2.0
2.8
2.4
2.6
3.3
3.3
3.4
4.8
8.1
5.4
2.2
0.0
0.1
0.1
0.1
0.1
0.5
0.3
0.6
0.3
0.2
0.0
0.2
0.4
0.2
0.2
0.4
0.4
0.4
0.4
0.4
0.5
0.7
0.9
0.8
1.2
1.4
1.0
1.1
1.1
0.5
2.2
2.4
2.1
2.2
2.5
2.0
2.2
2.1
2.4
2.3
3.0
4.4
3.0
3.8
3.5
0.7
1.3
1.1
1.1
1.4
1.7
1.6
1.8
1.8
1.5
1.6
1.7
1.8
1.1
1.1
4.5
4.1
3.6
4.2
3.8
4.0
4.3
4.6
4.7
4.2
4.0
4.1
4.4
4.0
4.5
-1.5 -1.6 -1.8 -1.7 -2.0 -2.7
0.2 -0.4 -1.0 -1.3 -1.3 -1.5 -1.3 -1.5 -1.6
2.3
2.5
2.3
2.2
2.0
2.0
2.1
2.1
1.9
1.9
1.8
2.1
2.7
2.9
2.5
0.1
0.2
0.1
0.2
0.3
0.5
0.4
0.7
0.8
0.5
0.5
0.6
1.4
1.0
0.8
3.9
4.0
3.8
3.6
3.1
3.3
3.1
2.9
2.9
2.6
2.4
2.3
2.6
3.1
3.3
8.3
8.6
6.7
5.4
3.9
4.0
3.8
3.4
3.3
3.5
2.3
2.6
2.8
3.2
3.2
0.6
0.7
0.7
0.7
0.7
0.6
0.6
0.6
0.6
0.7
0.5
0.8
1.3
1.3
1.3
0.6
0.7
0.8
0.9
1.0
1.0
1.0
0.7
0.6
0.4
0.2
0.3
0.3
0.3
0.2
0.9
1.1
1.4
1.5
1.9
2.4
2.0
1.2
1.3
1.6
1.9
2.1
2.5
2.1
2.1
0.2
1.1
1.5
1.7
2.5
3.4
1.9
1.3
1.3
1.5
2.2
3.0
3.5
2.3
2.2
3.2
3.3
3.1
3.9
3.9
3.7
4.0
3.8
3.5
3.7
3.9
4.1
4.6
4.6
4.9

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-1.2
-0.1
18
1,491
0.4
0.2
21
49
-0.3
-0.3
22
117
-2.3
-1.3
26
-522
1.0
0.8
15
15,874
-0.1
-0.3
24
10
1.7
-0.3
7
1,398
0.0
0.1
11
1,614
-0.3
0.5
8
9,778
1.3
0.3
10
19,256
-1.0
-1.7
4
21,835
1.2
-0.6
12
132
0.1
-0.4
25
8
0.2
0.1
20
42
1.2
1.5
3
489
0.4
-0.6
17
410
0.0
0.5
2
90
-0.1
1.0
27
-3,541
0.2
0.5
9
2,960
0.7
0.3
19
804
-0.6
0.0
5
1,707
-5.1
-0.8
6
1,023
0.7
0.7
16
178
-0.4
-0.7
23
45
1.2
-0.3
14
1,556
1.9
-1.2
13
2,980
1.7
1.2
1
26,841

1.6
:

1.8
:

1.7
:

1.4
:

1.7
:

1.8
:

1.7
:

1.5
:

1.4
:

1.3
:

1.5
:

1.5
:

1.9
:

1.8
:

2.0
:

0.5
:

0.2
:

EU-27 averages
weighted
1.7
arithmetic
1.7

1.9
1.7

1.9
1.7

2.1
1.7

2.1
1.7

2.3
1.8

2.1
1.7

1.9
1.6

1.9
1.7

2.0
1.7

2.1
1.9

2.4
2.1

2.5
2.3

2.4
2.0

2.4
1.8

0.6
0.1

0.1
0.0

EA-17 averages
weighted
1.6
arithmetic
1.8

1.7
1.8

1.7
1.7

1.8
1.9

1.8
1.8

2.0
2.0

1.8
2.0

1.7
1.8

1.7
2.0

1.7
1.9

1.8
2.0

2.1
2.4

2.2
2.6

2.2
2.4

2.1
2.1

0.5
0.3

0.1
0.1

Convergence indicators
St.dev/mean116.2 113.1 101.4
Max-min
9.9 10.2
8.5

89.7
7.1

83.0
5.9

88.4
7.6

81.4
5.5

80.9
5.5

85.3
5.8

81.3
6.2

80.1
6.6

84.6
8.1

87.3
9.5

80.5
6.8

87.4
6.5

-28.8
-3.3

-1.0
-1.1

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

2,304
:

Table 63: Taxes on Capital as % of GDP - Income of self-employed

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.5
2.5
2.4
2.5
2.5
2.4
2.4
2.4
2.3
2.3
2.3
2.3
2.2
2.4
2.4
0.6
0.4
0.4
0.6
0.8
0.9
0.8
0.8
0.7
0.8
0.8
0.6
0.6
0.6
0.5
1.5
1.5
1.5
1.4
1.4
1.5
1.5
1.6
1.6
1.7
1.5
1.4
1.4
1.2
1.5
1.3
1.2
1.1
1.3
1.3
1.1
1.2
1.0
1.0
1.0
1.1
1.1
1.1
0.9
0.8
2.0
2.3
2.2
2.3
2.6
2.3
2.1
2.0
1.7
1.7
1.9
2.3
2.6
2.4
2.2
0.2
0.2
0.2
0.3
0.2
0.1
0.1
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
1.3
1.3
1.3
1.3
1.2
1.1
1.1
1.1
1.0
1.1
1.1
1.0
1.0
1.1
1.0
2.1
2.0
2.1
2.5
2.5
2.5
2.3
2.5
2.5
2.4
2.4
2.4
2.5
2.4
2.4
2.3
2.3
2.3
2.2
2.0
1.9
1.9
1.9
1.8
1.8
1.8
1.7
1.8
1.6
1.8
1.8
1.8
1.7
1.5
1.6
1.6
1.6
1.6
1.6
1.6
1.6
1.5
1.5
1.6
1.6
2.9
2.9
3.0
3.2
3.4
3.3
3.3
3.2
3.8
3.5
3.3
3.5
3.7
3.7
3.5
0.5
0.5
0.5
0.5
0.5
0.4
0.4
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.6
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.4
0.4
0.5
0.5
0.6
0.6
0.5
0.4
0.3
0.2
0.2
0.3
0.3
0.4
0.6
1.5
1.5
1.5
1.5
1.2
1.2
1.1
1.1
1.1
1.2
1.1
1.0
1.1
1.1
1.1
0.7
0.8
0.8
0.6
0.6
0.7
0.7
0.7
0.6
0.6
0.5
0.7
0.6
0.6
0.6
1.0
1.0
1.2
1.0
1.0
1.2
1.1
1.1
1.1
1.1
1.1
1.1
1.1
1.0
1.0
2.5
2.5
2.4
2.2
2.3
2.3
1.9
2.0
2.0
1.9
1.9
2.0
2.0
2.1
2.2
2.4
2.7
2.7
2.9
2.8
2.7
3.2
2.8
2.8
2.9
2.7
2.6
2.5
2.5
2.6
2.6
2.4
2.4
2.4
2.9
2.9
3.3
3.6
3.5
3.3
3.5
3.6
4.0
3.5
3.8
0.9
1.0
1.0
0.9
0.9
0.8
0.9
0.8
0.8
0.7
0.7
0.7
0.7
0.7
0.7
0.3
0.3
0.2
0.2
0.4
0.1
0.2
0.2
0.3
0.4
0.3
0.3
0.4
0.3
0.3
0.7
0.8
0.9
0.8
0.8
0.7
0.8
0.8
0.8
0.8
0.8
0.7
0.8
0.8
0.9
3.0
3.2
2.6
2.7
2.6
2.3
2.6
2.8
2.5
2.4
2.7
2.6
2.6
2.3
2.5
1.9
1.7
1.8
1.6
1.5
1.6
1.6
1.7
1.6
1.5
1.5
1.6
1.6
1.6
1.6
0.6
0.7
0.7
0.7
0.7
0.8
0.8
0.7
0.7
0.7
0.8
0.7
0.7
0.7
0.7
1.4
1.4
1.4
1.4
1.5
1.5
1.6
1.5
1.5
1.5
1.5
1.5
1.5
1.5
1.5

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.1
0.0
6
8,155
-0.1
-0.4
24
176
0.0
0.0
13
2,022
-0.5
-0.3
18
1,772
0.3
-0.1
7
53,238
-0.1
-0.1
27
8
-0.3
-0.1
15
1,663
0.4
0.0
5
5,675
-0.5
-0.1
9
18,891
-0.2
-0.1
11
30,049
0.5
0.1
2
52,718
0.0
0.1
23
94
0.0
0.0
26
13
0.1
0.0
22
156
-0.4
0.0
14
436
-0.1
0.0
21
587
0.0
-0.2
16
57
-0.3
-0.1
8
12,649
0.2
-0.1
3
7,099
1.2
0.9
1
11,920
-0.2
-0.1
19
1,194
0.0
0.2
25
374
0.2
0.2
17
311
-0.5
0.2
4
1,591
-0.2
0.0
10
2,778
0.0
-0.1
20
1,967
0.1
0.0
12
23,395

1.1
:

1.0
:

1.0
:

1.1
:

1.0
:

0.9
:

0.9
:

1.0
:

0.9
:

0.9
:

1.0
:

0.7
:

0.8
:

0.7
:

0.7
:

-0.4
:

-0.2
:

EU-27 averages
weighted
2.0
arithmetic
1.4

2.1
1.5

2.0
1.4

2.0
1.4

2.1
1.5

2.1
1.4

2.0
1.5

1.9
1.4

2.0
1.4

1.9
1.4

1.9
1.4

2.0
1.4

2.1
1.4

2.0
1.4

2.0
1.4

0.1
0.0

0.0
0.0

EA-17 averages
weighted
2.1
arithmetic
1.7

2.3
1.8

2.2
1.7

2.2
1.8

2.3
1.7

2.3
1.7

2.2
1.7

2.1
1.7

2.1
1.7

2.1
1.6

2.1
1.6

2.2
1.6

2.3
1.7

2.2
1.6

2.2
1.7

0.1
-0.1

-0.1
0.0

Convergence indicators
St.dev/mean 61.5 62.6
Max-min
3.0
3.1

60.7
2.9

62.5
3.1

63.5
3.3

64.0
3.3

65.5
3.3

67.0
3.5

69.9
3.8

67.6
3.4

68.4
3.4

69.7
3.5

72.0
3.9

71.0
3.6

70.0
3.8

8.5
0.8

6.0
0.5

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

2,007
:

Table 64: Taxes on Capital as % of Total Taxation - Income of self-employed

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
5.7
5.6
5.3
5.5
5.4
5.4
5.4
5.2
5.2
5.2
5.2
5.1
5.1
5.4
5.5
2.0
1.6
1.3
1.8
2.5
2.7
2.6
2.8
2.4
2.4
2.4
2.1
1.9
1.8
1.7
4.2
4.2
4.2
4.3
4.1
4.4
4.4
4.5
4.5
4.5
4.1
3.7
3.7
3.3
4.3
2.6
2.5
2.3
2.6
2.6
2.2
2.5
2.2
2.2
2.0
2.1
2.1
2.3
1.9
1.7
4.9
5.5
5.3
5.6
6.1
5.6
5.4
5.1
4.4
4.5
5.0
5.8
6.6
6.0
5.6
0.5
0.5
0.5
0.8
0.5
0.4
0.5
0.5
0.5
0.4
0.4
0.4
0.3
0.3
0.2
4.0
4.0
4.1
4.1
3.9
3.6
3.8
4.0
3.4
3.6
3.5
3.2
3.3
3.6
3.7
7.1
6.8
6.7
7.8
7.4
7.1
7.0
7.3
7.7
7.8
7.5
7.5
7.6
7.5
8.0
6.9
6.9
6.8
6.6
6.1
5.7
5.6
5.5
5.4
5.3
4.9
4.8
4.8
4.8
5.9
4.1
4.2
3.9
3.5
3.5
3.7
3.8
3.6
3.8
3.7
3.7
3.5
3.4
3.6
3.8
7.3
7.0
6.8
7.5
7.9
8.0
7.9
7.8
9.2
8.5
8.2
8.4
8.7
8.5
8.0
2.0
1.9
1.9
1.8
1.7
1.5
1.5
1.7
1.5
1.4
1.3
1.3
1.2
1.2
1.6
0.1
0.1
0.2
0.2
0.1
0.1
0.1
0.2
0.2
0.2
0.3
0.2
0.3
0.2
0.3
1.6
1.6
1.7
1.7
2.0
2.1
1.9
1.4
1.0
0.7
0.7
1.1
1.1
1.2
2.0
4.1
4.0
3.8
3.8
3.2
3.0
2.7
2.7
2.8
3.2
2.9
2.9
3.0
3.1
3.1
1.8
1.9
2.1
1.7
1.6
1.7
2.0
1.8
1.7
1.5
1.5
1.8
1.6
1.6
1.6
3.7
4.0
4.2
3.8
3.8
4.1
3.7
3.4
3.4
3.4
3.2
3.2
3.1
2.9
2.8
6.3
6.2
6.0
5.5
5.6
5.9
5.1
5.4
5.3
5.0
5.1
5.2
5.3
5.3
5.8
5.8
6.2
6.1
6.5
6.4
6.3
7.1
6.5
6.4
6.6
6.3
6.1
5.8
5.8
6.1
7.1
6.5
6.5
6.8
8.3
9.0 10.3 10.9 11.0 10.6 10.7 10.6 11.4 10.3 12.1
2.9
3.2
3.2
2.9
2.8
2.7
2.8
2.5
2.5
2.3
2.3
2.1
2.0
2.1
2.3
1.1
1.1
0.7
0.6
1.2
0.4
0.6
0.6
1.0
1.3
1.0
1.0
1.2
1.2
1.2
1.8
2.0
2.3
2.2
2.0
1.8
2.2
2.1
2.0
2.2
2.0
1.9
2.1
2.1
2.3
7.6
8.0
6.9
7.3
7.3
6.8
7.7
8.5
7.7
7.8
8.7
9.0
8.9
7.9
8.8
4.1
3.7
3.8
3.5
3.4
3.4
3.5
3.7
3.7
3.5
3.5
3.7
3.7
3.6
3.8
1.3
1.4
1.4
1.4
1.3
1.5
1.6
1.5
1.5
1.5
1.7
1.5
1.5
1.5
1.4
4.1
4.0
3.9
3.9
4.0
4.0
4.3
4.3
4.4
4.3
4.2
4.2
4.2
4.1
4.3

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.1
0.2
9
8,155
-0.3
-1.0
20
176
0.1
-0.1
11
2,022
-1.0
-0.6
21
1,772
0.7
0.0
8
53,238
-0.4
-0.3
27
8
-0.3
0.1
14
1,663
0.9
0.9
4
5,675
-1.0
0.2
6
18,891
-0.3
0.1
12
30,049
0.7
0.0
3
52,718
-0.4
0.1
23
94
0.2
0.1
26
13
0.4
-0.1
19
156
-1.0
0.1
15
436
-0.2
-0.1
22
587
-0.9
-1.3
16
57
-0.5
-0.1
7
12,649
0.3
-0.2
5
7,099
5.0
3.1
1
11,920
-0.6
-0.4
18
1,194
0.0
0.8
25
374
0.6
0.5
17
311
1.2
2.0
2
1,591
-0.3
0.4
13
2,778
0.1
0.0
24
1,967
0.2
0.3
10
23,395

2.7
:

2.4
:

2.4
:

2.6
:

2.3
:

2.1
:

2.2
:

2.2
:

2.0
:

2.1
:

2.2
:

1.6
:

1.7
:

1.5
:

1.8
:

-0.9
:

-0.4
:

EU-27 averages
weighted
5.0
arithmetic
3.9

5.1
3.9

4.9
3.8

5.0
3.8

5.2
3.9

5.1
3.8

5.1
3.9

5.0
3.9

5.1
3.9

4.9
3.8

4.9
3.8

5.0
3.8

5.3
3.9

5.2
3.7

5.3
4.0

0.3
0.1

0.2
0.2

EA-17 averages
weighted
5.4
arithmetic
4.6

5.6
4.7

5.4
4.6

5.5
4.6

5.6
4.5

5.5
4.4

5.4
4.4

5.3
4.4

5.4
4.4

5.2
4.4

5.3
4.3

5.4
4.4

5.7
4.4

5.6
4.3

5.6
4.5

0.3
-0.1

0.1
0.1

Convergence indicators
St.dev/mean 58.0 58.0
Max-min
7.5
7.9

56.8
6.8

59.5
7.7

60.6
8.2

62.7
8.9

64.5
10.2

67.2
10.7

69.8
10.8

69.0
10.3

70.8
10.5

71.6
10.4

73.5
11.1

70.8
10.1

71.9
11.9

13.8
4.4

9.2
3.0

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

2,007
:

Table 65: Taxes on Capital as % of GDP - Stocks of capital / wealth

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.9
3.1
3.3
3.4
3.4
3.4
3.3
3.4
3.5
3.8
3.7
3.8
3.6
3.7
3.6
0.4
0.3
0.2
0.3
0.4
0.4
0.4
0.5
0.6
0.7
0.8
0.8
1.0
1.1
0.9
1.0
1.1
1.0
1.0
1.0
1.0
1.0
0.9
0.9
0.7
0.7
0.7
0.7
0.7
0.6
1.8
1.8
1.8
2.0
2.0
2.4
2.6
2.7
2.8
2.8
2.8
2.7
2.7
2.9
2.9
1.1
1.2
1.1
1.1
1.2
1.1
1.1
1.0
1.1
1.1
1.1
1.1
1.1
1.0
1.0
0.5
0.7
0.7
0.6
0.7
0.7
0.6
0.6
0.6
0.6
0.6
0.5
0.5
0.6
0.6
2.0
2.1
2.0
2.0
2.1
2.0
2.0
1.8
2.2
2.4
2.7
3.2
2.9
2.2
2.1
1.5
1.7
1.9
1.8
2.3
2.4
2.0
1.6
1.5
1.3
1.4
1.7
1.8
1.7
1.5
2.4
2.4
2.5
2.7
2.8
2.8
2.8
2.9
3.0
3.3
3.6
3.8
3.6
2.8
2.4
4.3
4.5
4.7
4.7
4.7
4.5
4.5
4.4
4.4
4.6
4.7
4.6
4.7
4.5
4.6
3.9
3.6
3.8
3.3
3.0
2.6
2.5
2.8
2.6
2.8
2.6
2.7
2.7
2.5
2.9
1.4
1.3
1.3
1.5
1.4
2.5
1.8
1.5
1.7
2.5
2.7
2.3
3.4
2.6
1.7
1.9
1.4
1.7
1.9
1.8
1.2
1.3
0.8
0.9
0.8
0.7
0.6
1.0
0.8
0.8
0.9
1.0
1.0
0.9
1.0
0.9
0.7
0.7
0.7
0.7
0.6
0.6
0.6
0.5
0.7
2.7
2.9
3.2
3.5
3.9
4.2
3.9
3.3
2.9
3.0
3.3
3.4
3.6
2.7
2.6
0.7
0.8
0.8
0.9
0.9
1.0
1.0
1.0
1.2
1.3
1.3
1.3
1.3
1.3
1.4
1.3
1.2
1.2
1.2
1.1
1.1
1.3
1.5
1.6
2.5
2.2
2.1
2.1
1.8
1.7
1.9
2.0
2.0
2.1
2.2
2.2
2.2
2.3
2.1
2.2
2.3
2.0
2.1
1.9
1.8
1.2
1.2
1.1
1.1
1.1
1.1
1.1
1.1
1.1
1.1
1.0
1.0
1.0
1.0
1.0
2.2
2.1
2.1
1.9
1.7
1.6
1.7
1.9
1.8
1.8
1.8
1.9
1.9
1.9
1.8
2.0
1.9
2.0
2.0
2.2
2.2
2.2
2.6
2.9
2.2
2.3
2.4
2.6
2.5
2.4
0.6
0.3
0.9
0.6
1.1
1.2
1.2
1.1
1.0
0.9
0.9
1.0
1.1
1.0
1.0
0.6
0.6
0.7
0.9
0.9
0.9
0.9
0.9
0.8
0.9
0.9
0.9
0.9
0.9
0.9
0.9
1.2
0.9
0.8
0.8
0.8
0.8
0.8
0.7
0.8
0.7
0.6
0.6
0.6
0.6
1.2
1.2
1.3
1.3
1.3
1.3
1.2
1.3
1.2
1.4
1.4
1.3
1.3
1.3
1.3
1.5
2.0
2.2
2.1
2.1
2.1
1.9
1.8
1.8
1.8
1.7
1.7
1.4
1.4
1.4
3.6
3.7
3.8
3.9
4.1
4.4
4.3
4.2
4.2
4.3
4.4
4.6
4.6
5.6
4.5

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.7
0.2
3
12,183
0.6
0.5
21
326
-0.4
-0.4
26
839
1.0
0.4
5
6,392
-0.1
-0.1
18
24,260
0.1
0.0
27
85
0.1
0.1
9
3,312
0.0
-0.9
14
3,546
0.0
-0.4
8
25,571
0.3
0.0
1
87,363
-1.0
0.3
4
44,002
0.3
-0.7
12
291
-1.1
-0.3
23
150
-0.2
-0.2
24
177
-0.1
-1.6
6
984
0.7
0.4
16
1,270
0.4
0.6
13
99
-0.1
-0.4
11
10,159
-0.2
-0.1
19
2,679
-0.3
0.2
10
5,703
0.4
0.3
7
4,110
0.3
-0.2
20
1,133
0.3
0.0
22
322
-0.2
-0.2
25
399
0.2
0.0
17
2,305
-0.1
-0.7
15
4,089
0.9
0.1
2
70,170

3.5
3.1

4.1
3.1

3.7
3.2

2.5
3.2

3.0
3.3

5.5
3.6

5.7
3.3

5.2
3.1

5.3
3.2

6.2
3.6

7.4
3.7

7.8
3.8

6.8
3.9

7.7
3.1

5.3
2.7

1.8
-0.5

-0.2
-0.9

EU-27 averages
weighted
2.6
arithmetic
1.7

2.6
1.7

2.7
1.8

2.7
1.8

2.8
1.9

2.8
1.9

2.7
1.9

2.7
1.8

2.7
1.8

2.8
1.9

2.8
2.0

2.9
2.0

2.9
2.0

2.8
1.9

2.6
1.8

0.1
0.1

-0.1
-0.1

EA-17 averages
weighted
2.5
arithmetic
1.9

2.6
1.9

2.6
2.0

2.6
2.0

2.6
2.1

2.5
2.1

2.4
2.0

2.5
2.0

2.5
2.0

2.6
2.1

2.6
2.2

2.7
2.2

2.7
2.3

2.4
2.0

2.5
1.9

0.0
0.1

0.0
-0.2

Convergence indicators
St.dev/mean 60.5 60.3
Max-min
3.9
4.2

61.4
4.5

61.2
4.5

59.7
4.3

60.6
4.1

59.8
4.1

60.3
3.8

59.8
3.8

60.5
4.0

61.8
4.1

62.9
4.1

61.6
4.1

65.6
5.1

62.0
4.0

1.5
0.1

1.5
-0.2

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

14,537
231

Table 66: Taxes on Capital as % of Total Taxation - Stocks of capital / wealth

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
6.6
6.9
7.3
7.5
7.5
7.4
7.3
7.5
7.8
8.4
8.2
8.5
8.3
8.3
8.3
1.2
1.2
0.6
0.9
1.3
1.3
1.3
1.8
2.0
2.2
2.5
2.7
2.9
3.4
3.2
2.9
3.1
2.8
3.0
2.8
3.0
2.8
2.5
2.5
1.8
1.8
2.0
1.9
1.9
1.8
3.8
3.6
3.7
4.0
4.0
4.9
5.3
5.6
5.7
5.7
5.5
5.5
5.6
6.0
6.0
2.9
3.0
2.7
2.7
2.8
2.6
2.8
2.6
2.7
2.8
2.8
2.8
2.8
2.6
2.5
1.6
2.0
1.9
1.9
2.0
2.1
2.0
2.0
1.8
2.0
1.9
1.7
1.7
1.9
1.7
6.1
6.3
6.1
6.2
6.6
6.4
6.6
6.3
7.5
7.9
8.8
9.8
9.1
7.5
7.4
5.2
5.7
6.1
5.5
6.8
6.9
5.9
4.9
4.8
4.3
4.5
5.4
5.5
5.5
5.0
7.4
7.1
7.5
8.0
8.3
8.4
8.3
8.5
9.0
9.6 10.1 10.5
9.6
8.4
8.0
10.0 10.2 10.5 10.8 10.5 10.3 10.2 10.1 10.2 10.6 10.7 10.6 10.8 10.4 11.0
9.7
8.6
8.7
7.9
7.0
6.3
6.0
7.0
6.3
6.9
6.6
6.5
6.4
5.8
6.7
5.3
5.1
5.2
5.6
5.1
8.2
5.8
4.9
5.2
7.4
7.6
6.4
8.3
6.5
4.9
5.7
4.4
5.4
5.5
5.6
3.9
4.6
3.0
3.0
2.7
2.4
2.0
3.4
2.6
3.0
3.2
3.6
3.2
2.8
3.1
2.9
2.6
2.5
2.3
2.4
2.1
2.0
1.9
1.7
2.3
7.3
7.8
8.2
8.9 10.1 10.8
9.9
8.4
7.7
8.0
8.7
9.5 10.0
7.7
7.0
1.6
2.1
2.1
2.4
2.5
2.5
2.6
2.7
3.1
3.6
3.6
3.5
3.2
3.3
3.5
4.8
4.7
4.2
4.5
4.2
4.0
4.2
4.9
5.2
7.5
6.5
6.2
6.1
5.3
5.0
4.6
5.0
5.1
5.3
5.4
5.5
5.7
6.0
5.7
5.9
6.1
5.3
5.4
4.9
4.7
2.9
2.7
2.5
2.6
2.5
2.6
2.5
2.5
2.5
2.4
2.4
2.5
2.4
2.2
2.3
5.8
5.7
5.8
5.3
4.8
5.0
5.3
5.9
5.6
5.8
5.6
5.8
5.4
5.4
5.8
6.8
6.4
6.5
6.6
7.1
7.0
7.1
8.1
9.1
7.0
7.2
7.5
7.8
7.7
7.9
2.3
1.1
3.6
2.0
3.5
3.9
4.2
3.9
3.7
3.2
3.1
3.6
3.9
3.6
3.6
1.6
1.6
1.9
2.4
2.3
2.3
2.5
2.3
2.1
2.3
2.4
2.4
2.4
2.3
2.4
2.2
3.1
2.3
2.2
2.3
2.3
2.3
2.3
2.3
2.4
2.3
2.2
2.1
2.0
2.2
2.5
2.7
2.7
2.8
2.8
2.8
2.8
2.8
2.8
3.2
3.2
3.0
3.1
3.1
3.1
3.1
4.1
4.4
4.1
4.1
4.1
3.8
3.8
3.7
3.7
3.5
3.6
3.1
2.9
3.0
10.5 10.7 10.8 10.9 11.3 12.0 11.8 12.2 12.1 12.2 12.3 12.5 12.8 15.0 12.8

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
1.7
0.8
3
12,183
2.0
2.0
17
326
-1.1
-1.3
26
839
2.2
1.0
9
6,392
-0.3
-0.1
21
24,260
0.1
-0.4
27
85
1.3
0.9
6
3,312
-0.2
-1.9
11
3,546
0.6
-0.4
4
25,571
1.0
0.7
2
87,363
-3.0
0.4
8
44,002
-0.4
-3.3
13
291
-2.6
-0.9
19
150
-0.9
-0.6
24
177
-0.3
-3.8
7
984
1.8
1.0
16
1,270
0.1
1.0
12
99
0.0
-0.8
14
10,159
-0.6
-0.3
23
2,679
0.0
0.8
10
5,703
1.1
0.9
5
4,110
1.3
-0.3
15
1,133
0.8
0.1
22
322
0.0
-0.1
25
399
0.6
0.3
18
2,305
-0.1
-1.1
20
4,089
2.4
0.9
1
70,170

8.4
9.4

9.7
9.1

8.8
9.2

6.0
9.3

7.2
9.0

13.0
9.6

13.2
9.3

12.1
8.7

12.6
8.8

14.4
9.5

16.9
9.2

17.6
9.1

15.4
9.6

17.9
8.6

12.9
7.9

4.5
-1.6

-0.1
-1.7

EU-27 averages
weighted
6.5
arithmetic
4.7

6.6
4.8

6.8
4.9

6.8
4.9

6.8
5.0

6.8
5.2

6.8
5.0

7.0
5.0

6.9
5.1

7.2
5.2

7.3
5.3

7.4
5.3

7.3
5.4

7.1
5.1

6.9
5.0

0.4
0.3

0.1
-0.2

EA-17 averages
weighted
6.3
arithmetic
5.1

6.3
5.2

6.4
5.3

6.4
5.4

6.3
5.5

6.0
5.6

6.0
5.4

6.2
5.4

6.2
5.5

6.6
5.8

6.7
5.9

6.7
5.9

6.6
6.0

6.1
5.4

6.3
5.3

0.1
0.2

0.3
-0.3

Convergence indicators
St.dev/mean 56.9 55.1
Max-min
9.3
9.6

55.2
10.2

55.9
10.0

55.1
10.0

56.4
10.7

54.2
10.5

55.5
10.3

56.4
10.3

56.5
10.4

58.1
10.4

59.6
10.8

58.8
11.1

61.5
13.3

57.6
11.1

0.6
1.9

1.2
0.4

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

14,537
231

Table 67: Environmental taxes as % of GDP

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
2.2
2.5
2.5
2.4
2.5
2.3
2.3
2.2
2.3
2.4
2.3
2.2
2.1
2.0
2.0
1.8
1.1
1.3
2.3
2.4
2.7
2.5
2.3
2.9
3.2
3.0
2.9
3.4
3.4
3.0
2.9
2.7
2.5
2.4
2.6
2.6
2.6
2.5
2.6
2.6
2.7
2.6
2.5
2.5
2.5
4.5
4.8
4.9
5.3
5.4
5.3
5.2
5.4
5.2
5.6
6.0
6.2
5.9
5.7
4.8
2.3
2.2
2.2
2.1
2.3
2.4
2.5
2.5
2.7
2.5
2.5
2.4
2.2
2.2
2.3
0.9
1.4
1.6
1.9
1.7
1.7
2.1
2.0
1.9
2.1
2.3
2.2
2.2
2.4
3.0
3.1
3.1
3.0
3.0
3.0
2.9
2.4
2.4
2.3
2.5
2.5
2.5
2.5
2.5
2.4
3.1
3.1
3.1
2.9
2.7
2.3
2.5
2.3
2.2
2.2
2.1
2.0
2.1
1.9
2.0
2.2
2.2
2.1
2.3
2.3
2.2
2.1
2.1
2.1
2.0
1.9
1.9
1.8
1.6
1.6
2.8
2.8
2.7
2.7
2.7
2.5
2.2
2.3
2.3
2.3
2.2
2.2
2.1
2.1
2.1
3.5
3.4
3.4
3.3
3.4
3.1
3.0
2.8
2.9
2.8
2.7
2.7
2.6
2.4
2.6
2.9
2.8
2.5
2.5
2.5
2.7
3.0
2.9
3.7
4.0
3.5
3.3
3.4
3.1
2.9
1.2
1.7
2.2
3.0
2.4
2.4
2.2
2.3
2.5
2.6
2.6
2.4
2.1
2.0
2.3
1.9
1.9
2.1
2.5
2.9
2.4
2.5
2.8
2.8
2.7
2.3
1.8
1.8
1.7
2.0
3.0
2.9
3.0
2.9
2.8
2.8
2.8
2.8
2.8
3.1
2.9
2.6
2.5
2.5
2.4
2.9
2.8
2.8
3.3
3.3
3.0
2.8
2.8
2.6
2.7
2.7
2.8
2.8
2.7
2.6
3.2
3.1
3.5
3.9
4.1
3.7
3.7
3.4
3.4
3.1
3.3
3.3
3.7
3.5
3.3
3.6
3.8
3.8
3.8
3.9
3.9
3.8
3.7
3.7
3.9
3.9
4.0
3.8
3.9
4.0
2.1
2.2
2.4
2.3
2.3
2.4
2.6
2.7
2.7
2.7
2.6
2.5
2.4
2.4
2.4
1.8
1.9
1.8
1.8
2.1
2.1
2.1
2.4
2.5
2.6
2.7
2.8
2.7
2.6
2.6
3.4
3.4
3.2
3.4
3.3
2.6
2.9
3.0
3.0
3.0
3.0
2.9
2.8
2.6
2.5
1.8
1.8
2.8
3.1
3.9
3.4
2.4
2.1
2.4
2.4
2.0
1.9
2.1
1.8
1.9
4.2
4.4
4.5
5.1
4.2
2.9
3.3
3.3
3.3
3.3
3.2
3.0
3.0
3.0
3.6
2.3
2.1
2.0
1.9
2.0
2.2
2.0
2.2
2.4
2.5
2.4
2.3
2.1
2.0
1.9
2.9
3.1
3.3
3.3
3.4
3.1
3.0
3.1
3.2
3.2
3.1
3.0
2.7
2.7
2.7
2.8
3.1
2.9
3.0
2.8
2.8
2.8
2.8
2.9
2.8
2.8
2.7
2.6
2.7
2.8
2.9
2.9
2.9
3.1
3.1
3.0
2.8
2.7
2.7
2.6
2.5
2.4
2.5
2.4
2.6

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.2
-0.2
23
6,874
1.2
0.4
5
1,060
-0.4
-0.1
15
3,418
0.2
-0.5
1
10,663
-0.1
-0.1
20
54,164
2.0
1.3
6
413
-0.7
-0.5
18
3,781
-1.1
-0.4
24
4,611
-0.6
-0.6
27
17,163
-0.7
-0.4
21
39,927
-0.9
-0.5
10
39,865
0.0
0.2
7
490
1.1
-0.1
19
429
0.2
-0.4
22
543
-0.5
-0.3
16
931
-0.3
-0.4
11
2,436
0.2
-0.3
4
195
0.3
0.1
2
22,764
0.3
0.0
17
6,658
0.7
0.5
13
7,944
-0.9
-0.1
14
4,203
0.1
-1.5
26
2,214
-0.7
0.6
3
1,261
-0.4
-0.3
25
1,225
-0.3
-0.5
9
4,553
0.1
0.1
8
8,213
-0.3
-0.4
12
40,603

4.4
2.8

4.5
3.0

4.3
3.0

4.1
3.3

3.9
3.5

3.4
3.3

3.4
2.7

3.4
2.3

3.3
2.6

3.3
2.7

3.1
2.8

3.1
2.5

3.0
2.4

2.7
1.8

2.7
1.6

-1.7
-1.3

-0.7
-1.7

EU-27 averages
weighted
2.8
arithmetic
2.7

2.8
2.7

2.7
2.8

2.8
3.0

2.8
3.0

2.7
2.8

2.7
2.7

2.7
2.7

2.7
2.8

2.6
2.9

2.6
2.8

2.5
2.7

2.4
2.7

2.4
2.6

2.4
2.6

-0.3
-0.1

-0.3
-0.2

EA-17 averages
weighted
2.7
arithmetic
2.8

2.7
2.9

2.7
2.9

2.7
2.9

2.7
2.9

2.6
2.7

2.6
2.7

2.6
2.7

2.6
2.8

2.6
2.8

2.5
2.7

2.5
2.6

2.3
2.6

2.3
2.5

2.3
2.6

-0.4
-0.2

-0.3
-0.1

Convergence indicators
St.dev/mean 31.1 31.7
Max-min
3.6
3.8

29.0
3.5

28.6
3.4

27.3
3.7

25.0
3.6

24.6
3.3

24.6
3.4

23.8
3.3

25.3
3.6

27.9
4.0

31.2
4.4

30.9
4.1

32.0
4.1

26.0
3.2

-5.1
-0.4

1.0
-0.4

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

7,371
135

Table 68: Environmental taxes as % of Total Taxation


Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.4
-0.4
27
6,874
4.5
2.1
1
1,060
-0.8
-0.3
13
3,418
0.6
-0.7
3
10,663
-0.2
0.0
23
54,164
5.6
2.9
8
413
-0.8
-0.7
7
3,781
-4.2
-0.2
19
4,611
-1.4
-1.1
25
17,163
-1.4
-0.5
26
39,927
-2.8
-1.3
21
39,865
-2.4
-0.7
9
490
5.0
0.6
6
429
0.2
-1.1
15
543
-1.4
-0.5
18
931
-0.5
-1.0
17
2,436
-2.1
-3.3
4
195
1.4
0.6
2
22,764
0.5
0.1
24
6,658
3.1
1.6
11
7,944
-3.4
-0.4
10
4,203
0.6
-4.4
14
2,214
-1.3
1.6
5
1,261
1.0
0.2
16
1,225
-0.3
-0.5
20
4,553
0.2
0.7
22
8,213
-0.9
-0.7
12
40,603

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
5.1
5.6
5.6
5.4
5.4
5.0
5.0
4.9
5.0
5.2
5.2
4.8
4.7
4.4
4.7
5.9
3.7
4.8
7.1
7.8
8.4
8.2
8.2
9.5
9.8
9.6
9.4 10.1 10.7 10.5
8.0
7.8
7.3
7.3
7.7
7.6
7.7
7.3
7.4
7.1
7.3
7.0
6.7
6.9
7.2
9.3
9.8
9.9 10.7 10.8 10.7 10.8 11.2 10.8 11.4 11.8 12.4 12.0 11.9 10.0
5.8
5.4
5.3
5.2
5.5
5.7
6.3
6.4
6.7
6.5
6.3
6.1
5.7
5.6
5.7
2.7
4.3
4.6
5.7
5.2
5.5
7.0
6.4
6.1
6.9
7.4
7.1
7.0
7.3
8.3
9.2
9.4
9.3
9.4
9.3
9.1
7.9
8.3
8.1
8.3
8.2
7.7
7.9
8.4
8.4
10.7 10.5 10.1
8.9
8.2
6.7
7.7
6.8
6.7
6.9
6.6
6.4
6.4
6.1
6.5
6.7
6.6
6.4
6.9
6.9
6.5
6.2
6.1
6.1
5.8
5.4
5.1
4.9
4.9
5.4
6.4
6.4
6.1
6.1
6.0
5.6
5.1
5.4
5.3
5.4
5.1
5.0
4.9
4.8
5.0
8.8
8.2
7.8
7.8
8.0
7.4
7.1
6.9
7.1
6.8
6.7
6.4
6.0
5.7
6.1
10.7 10.7
9.8
9.1
8.8
8.9
9.6
9.4 11.4 11.9
9.9
9.0
8.2
8.0
8.2
3.7
5.5
6.8
9.0
7.6
8.1
7.6
8.1
8.8
9.1
9.1
7.8
6.8
6.7
8.7
6.8
6.9
7.0
8.0
9.1
8.0
8.8
9.7
9.8
9.6
8.1
6.2
6.0
5.5
7.0
8.0
7.8
7.5
7.4
7.3
7.1
7.1
7.1
7.3
8.2
7.8
7.3
7.1
7.0
6.6
7.2
7.2
7.5
8.8
8.6
7.6
7.4
7.4
7.0
7.3
7.3
7.6
7.0
6.7
6.6
11.9 12.0 12.8 15.4 14.9 13.1 12.1 10.9 10.9
9.3
9.8 10.0 10.9 10.2
9.8
9.1
9.6
9.5
9.7
9.8
9.8
9.9
9.7
9.9 10.3 10.5 10.3
9.8
9.9 10.4
5.2
5.0
5.4
5.2
5.3
5.6
5.8
6.1
6.3
6.3
6.2
6.0
5.8
5.6
5.7
5.0
5.2
5.0
5.2
6.0
6.4
6.4
7.3
7.6
8.2
8.1
8.2
7.7
7.6
8.0
11.5 11.4 10.7 11.2 10.5
8.5
9.3
9.7
9.5
9.8
9.4
8.9
8.6
7.8
8.1
6.4
6.8 10.6 10.6 12.6 11.4
8.2
7.6
8.5
8.7
7.2
6.8
7.1
6.3
7.0
10.8 11.5 12.2 13.4 10.9
7.9
8.6
8.6
8.7
8.7
8.3
7.9
8.0
8.1
9.5
5.8
5.4
5.5
5.2
5.6
6.5
5.9
6.6
7.4
7.9
7.6
7.8
7.2
7.0
6.8
6.4
6.6
7.2
7.2
7.5
6.6
6.6
6.8
7.2
7.4
7.0
6.9
6.4
6.3
6.2
5.8
6.2
5.8
5.8
5.5
5.4
5.6
6.0
6.0
5.8
5.8
5.6
5.5
5.8
6.0
8.3
8.5
8.3
8.6
8.5
8.1
7.6
7.8
7.7
7.4
7.0
6.5
6.8
6.4
7.4

NO
IS

10.4
8.5

10.5
8.8

10.3
8.7

9.7
9.7

9.1
9.4

8.0
8.8

8.0
7.6

7.9
6.6

7.8
7.0

7.5
7.0

7.0
6.9

7.0
6.0

6.9
5.9

6.2
4.8

6.5
4.6

-3.9
-3.9

-1.5
-4.2

EU-27 averages
weighted
7.0
arithmetic
7.5

6.9
7.6

6.8
7.7

6.9
8.2

7.0
8.1

6.8
7.7

6.7
7.6

6.8
7.7

6.9
7.9

6.8
8.0

6.6
7.7

6.4
7.4

6.2
7.2

6.0
7.1

6.3
7.4

-0.7
-0.1

-0.4
-0.3

EA-17 averages
weighted
6.8
arithmetic
7.9

6.7
8.0

6.5
8.0

6.5
8.2

6.6
8.0

6.4
7.4

6.4
7.5

6.5
7.4

6.6
7.6

6.5
7.7

6.4
7.5

6.1
7.2

5.8
7.0

5.7
6.9

6.0
7.1

-0.9
-0.8

-0.4
-0.2

Convergence indicators
St.dev/mean 32.2 31.1
Max-min
9.2
8.3

30.1
8.2

31.5
10.2

29.4
9.6

25.3
8.1

22.4
7.1

21.1
6.4

22.0
6.3

22.0
6.7

21.5
6.6

23.7
7.6

24.9
7.2

26.0
7.4

22.4
5.8

-9.8
-3.4

-3.0
-2.2

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

7,371
135

Table 69: Environmental taxes as % of GDP - Energy

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
1.5
1.6
1.6
1.6
1.5
1.4
1.4
1.4
1.4
1.5
1.5
1.4
1.3
1.2
1.3
1.7
0.9
1.3
2.2
2.2
2.5
2.4
2.1
2.6
2.8
2.6
2.5
3.0
3.0
2.7
2.3
2.2
2.1
2.0
2.2
2.1
2.3
2.2
2.3
2.4
2.5
2.4
2.3
2.3
2.3
2.1
2.3
2.2
2.4
2.6
2.5
2.7
2.6
2.6
2.5
2.3
2.2
2.1
2.1
2.2
1.9
1.8
1.8
1.7
1.9
2.0
2.1
2.2
2.3
2.2
2.1
2.0
1.9
1.8
1.9
0.5
1.0
1.2
1.6
1.4
1.2
1.6
1.5
1.5
1.8
1.9
1.8
1.8
2.0
2.5
1.7
1.7
1.7
1.7
1.6
1.4
1.2
1.3
1.3
1.4
1.3
1.3
1.2
1.3
1.5
2.5
2.5
2.3
2.1
1.8
1.6
1.5
1.4
1.3
1.3
1.2
1.2
1.2
1.1
1.2
1.8
1.8
1.7
1.9
1.8
1.7
1.7
1.7
1.6
1.6
1.5
1.4
1.4
1.3
1.3
2.0
2.0
2.0
2.0
2.0
1.8
1.7
1.8
1.7
1.7
1.6
1.6
1.5
1.4
1.5
3.1
3.0
3.0
2.9
2.9
2.6
2.4
2.3
2.4
2.2
2.2
2.2
2.0
1.9
2.1
0.5
0.5
0.5
0.5
0.5
0.7
1.0
1.0
1.9
2.1
1.9
1.8
1.8
1.6
1.6
1.0
1.5
1.8
2.7
2.0
1.8
1.6
1.8
2.0
2.1
2.2
2.0
1.7
1.7
2.0
1.1
1.1
1.3
1.7
2.1
1.8
1.8
2.0
2.0
1.8
1.7
1.6
1.6
1.5
1.9
2.8
2.8
2.8
2.8
2.7
2.7
2.7
2.6
2.7
2.9
2.8
2.5
2.4
2.3
2.3
2.6
2.4
2.3
2.8
2.7
2.4
2.3
2.2
2.3
2.0
2.1
2.1
2.0
1.9
2.0
0.9
0.8
1.3
1.6
1.6
1.4
1.5
1.4
1.3
1.3
1.3
1.3
1.8
1.5
1.5
1.7
1.7
1.8
1.8
1.9
1.9
1.8
1.8
1.8
1.9
2.0
2.0
1.8
1.9
2.0
1.4
1.4
1.7
1.6
1.6
1.6
1.7
1.7
1.8
1.9
1.8
1.6
1.6
1.6
1.6
1.2
1.4
1.3
1.5
1.8
1.8
1.8
2.0
2.1
2.1
2.3
2.3
2.3
2.2
2.1
2.5
2.5
2.3
2.4
2.1
1.6
1.8
2.1
2.2
2.1
2.0
2.0
2.0
1.9
1.9
1.4
1.4
2.3
2.5
3.7
3.2
1.9
1.7
2.0
2.1
1.8
1.7
1.7
1.4
1.6
3.1
3.3
3.5
3.9
3.3
2.4
2.7
2.7
2.6
2.6
2.5
2.3
2.3
2.4
3.0
2.1
1.9
1.8
1.7
1.8
2.0
1.7
1.9
2.2
2.2
2.1
2.0
1.8
1.8
1.7
2.1
2.1
2.3
2.2
2.2
2.0
2.0
2.0
2.0
1.9
1.9
1.8
1.6
1.7
1.8
2.4
2.7
2.6
2.6
2.5
2.3
2.4
2.4
2.5
2.4
2.4
2.3
2.2
2.2
2.3
2.3
2.3
2.3
2.4
2.4
2.4
2.2
2.1
2.1
2.0
2.0
1.9
1.8
1.8
1.9

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.2
-0.2
26
4,323
1.0
0.2
2
932
0.0
0.2
4
3,183
0.1
-0.3
7
4,882
0.0
-0.1
15
45,944
2.0
1.3
3
353
-0.3
0.0
23
2,341
-1.3
-0.4
27
2,784
-0.5
-0.4
25
14,014
-0.5
-0.4
24
27,718
-1.1
-0.5
9
31,756
1.1
0.9
21
274
1.0
0.2
11
377
0.8
0.2
14
514
-0.6
-0.4
6
858
-0.6
-0.5
12
1,847
0.6
0.1
22
87
0.4
0.2
10
11,676
0.2
0.0
19
4,456
0.9
0.3
8
6,505
-0.6
0.3
16
3,192
0.2
-1.6
20
1,904
-0.1
0.5
1
1,060
-0.4
-0.3
18
1,073
-0.3
-0.2
17
3,102
-0.1
-0.1
5
6,635
-0.4
-0.4
13
30,401

2.2
1.4

2.1
1.4

2.1
1.3

2.0
1.1

2.0
1.1

1.7
1.1

1.7
1.0

1.7
0.9

1.6
0.9

1.5
0.9

1.4
1.0

1.3
1.2

1.3
1.2

1.2
1.0

1.3
1.1

-0.9
-0.2

-0.4
0.0

EU-27 averages
weighted
2.1
arithmetic
1.9

2.1
1.9

2.1
1.9

2.1
2.1

2.2
2.1

2.1
2.0

2.0
1.9

2.0
1.9

2.0
2.0

2.0
2.0

1.9
2.0

1.9
1.9

1.8
1.9

1.7
1.8

1.8
1.9

-0.3
0.0

-0.3
0.0

EA-17 averages
weighted
2.1
arithmetic
1.9

2.1
1.9

2.1
2.0

2.0
2.0

2.1
1.9

2.0
1.8

1.9
1.8

1.9
1.8

2.0
1.9

1.9
1.9

1.9
1.9

1.8
1.8

1.7
1.7

1.7
1.7

1.7
1.8

-0.4
-0.1

-0.3
0.0

Convergence indicators
St.dev/mean 38.3 36.8
Max-min
2.6
2.8

32.3
3.0

30.6
3.4

30.1
3.2

27.5
2.5

23.6
1.8

22.6
1.7

20.8
1.4

21.0
1.7

20.7
1.6

20.2
1.4

21.3
1.8

22.9
1.8

22.6
1.8

-15.7
-0.8

-4.8
-0.7

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

3,558
100

Table 70: Environmental taxes as % of Total Taxation - Energy

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
3.5
3.6
3.5
3.4
3.3
3.2
3.1
3.0
3.1
3.3
3.3
3.1
3.0
2.8
2.9
5.4
3.3
4.7
6.7
7.3
7.9
7.7
7.2
8.3
8.6
8.3
8.2
9.0
9.3
9.2
6.4
6.3
6.1
6.1
6.4
6.3
6.7
6.3
6.4
6.5
6.7
6.5
6.2
6.4
6.7
4.4
4.6
4.4
4.9
5.2
5.1
5.5
5.4
5.4
5.1
4.6
4.5
4.4
4.4
4.6
4.9
4.5
4.3
4.2
4.6
4.9
5.3
5.5
5.8
5.6
5.3
5.1
4.7
4.7
4.8
1.5
3.0
3.5
4.7
4.2
4.0
5.3
4.8
5.0
5.9
6.3
5.9
5.7
6.1
7.1
5.2
5.2
5.2
5.2
5.0
4.5
4.0
4.5
4.4
4.5
4.3
3.9
3.9
4.3
5.2
8.5
8.4
7.4
6.4
5.5
4.6
4.6
4.1
4.1
4.0
3.9
3.7
3.8
3.6
3.9
5.5
5.4
5.2
5.6
5.5
5.1
4.9
4.9
4.8
4.6
4.2
3.9
3.7
3.9
4.4
4.7
4.6
4.5
4.5
4.4
4.1
3.8
4.1
4.0
3.9
3.7
3.6
3.4
3.3
3.5
7.9
7.2
6.8
6.7
6.8
6.2
5.9
5.6
5.8
5.5
5.4
5.2
4.8
4.4
4.8
2.0
2.1
1.9
1.9
2.0
2.3
3.1
3.2
5.8
6.2
5.4
5.0
4.3
4.0
4.6
3.1
5.0
5.6
7.9
6.4
6.2
5.8
6.2
6.9
7.4
7.7
6.5
5.6
5.7
7.6
4.0
4.1
4.1
5.4
6.8
5.8
6.4
7.1
7.1
6.5
6.1
5.6
5.4
5.1
6.6
7.6
7.4
7.2
7.1
7.0
6.8
6.8
6.7
7.0
7.9
7.6
7.0
6.6
6.6
6.1
6.4
6.0
6.2
7.4
7.2
6.3
6.0
5.9
6.1
5.5
5.5
5.6
5.0
4.9
5.0
3.2
3.2
4.6
6.2
5.8
4.9
5.0
4.3
4.1
3.8
3.8
3.9
5.2
4.4
4.3
4.2
4.3
4.6
4.6
4.6
4.6
4.7
4.8
4.9
5.1
5.3
5.2
4.7
4.9
5.3
3.4
3.4
3.8
3.5
3.6
3.7
3.8
4.0
4.1
4.3
4.2
3.9
3.9
3.8
3.8
3.3
3.7
3.6
4.1
5.1
5.4
5.5
6.1
6.5
6.7
6.9
6.7
6.6
6.4
6.6
8.6
8.2
7.6
7.8
6.9
5.0
5.8
6.6
6.8
6.9
6.5
6.2
6.0
5.7
6.1
5.1
5.4
8.8
8.8 12.0 10.7
6.7
6.2
7.3
7.9
6.6
6.0
5.8
5.0
6.0
8.0
8.7
9.4 10.4
8.5
6.5
7.3
7.1
6.7
6.7
6.4
6.1
6.2
6.3
8.0
5.2
4.8
4.9
4.6
5.0
5.8
5.2
5.7
6.5
7.1
6.8
6.8
6.3
6.1
5.9
4.7
4.5
5.0
4.7
4.8
4.2
4.4
4.4
4.5
4.5
4.2
4.1
3.8
4.0
4.2
5.0
5.4
5.0
5.1
4.8
4.5
4.8
5.1
5.2
5.0
4.9
4.7
4.6
4.6
4.9
6.6
6.7
6.6
6.7
6.7
6.4
6.1
6.2
6.0
5.8
5.4
5.1
5.1
4.8
5.6

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
-0.5
-0.2
27
4,323
3.8
1.3
1
932
0.3
0.4
5
3,183
0.2
-0.6
20
4,882
-0.1
0.0
18
45,944
5.6
3.1
4
353
0.0
0.7
14
2,341
-4.6
-0.6
24
2,784
-1.1
-0.8
21
14,014
-1.2
-0.6
26
27,718
-3.0
-1.3
17
31,756
2.6
2.3
19
274
4.6
1.4
3
377
2.6
0.8
6
514
-1.5
-0.7
9
858
-1.4
-1.2
15
1,847
1.2
-0.6
22
87
1.2
0.7
13
11,676
0.4
0.1
25
4,456
3.3
1.2
7
6,505
-2.4
1.1
8
3,192
0.9
-4.7
10
1,904
0.0
1.4
2
1,060
0.7
0.1
11
1,073
-0.5
0.0
23
3,102
-0.2
0.3
16
6,635
-1.1
-0.9
12
30,401

5.3
4.1

5.0
4.0

5.0
3.7

4.8
3.3

4.6
3.1

4.1
3.0

4.0
2.7

3.9
2.6

3.9
2.4

3.4
2.4

3.2
2.5

3.0
3.0

3.0
2.9

2.8
2.7

3.2
3.4

-2.2
-0.7

-1.0
0.4

EU-27 averages
weighted
5.4
arithmetic
5.1

5.3
5.1

5.2
5.4

5.2
5.7

5.3
5.8

5.1
5.4

5.1
5.3

5.2
5.4

5.2
5.7

5.1
5.7

4.9
5.5

4.7
5.3

4.5
5.1

4.4
5.0

4.7
5.5

-0.7
0.4

-0.4
0.1

EA-17 averages
weighted
5.3
arithmetic
5.2

5.1
5.2

5.0
5.3

4.9
5.4

5.0
5.1

4.8
4.7

4.8
4.9

4.9
4.9

5.0
5.1

4.9
5.3

4.7
5.1

4.5
4.9

4.2
4.7

4.2
4.7

4.4
5.0

-0.9
-0.2

-0.4
0.3

Convergence indicators
St.dev/mean 37.1 34.0
Max-min
7.0
6.7

32.0
7.5

31.6
8.5

33.1
10.0

30.0
8.3

22.3
4.6

21.9
4.2

22.4
5.2

24.3
5.3

24.4
5.1

24.0
5.1

25.1
5.9

26.4
6.4

26.7
6.3

-10.4
-0.8

-3.3
-2.1

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

3,558
100

Table 71: Energy taxes as % of GDP - Transport fuel taxes

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
1.4
1.5
1.5
1.5
1.4
1.4
1.3
1.3
1.3
1.3
1.3
1.2
1.2
1.1
1.1
:
:
:
:
:
:
:
:
:
:
:
:
2.7
2.9
2.6
:
:
:
:
:
:
:
:
:
2.3
2.3
2.2
2.2
2.1
2.2
:
:
:
:
:
:
1.2
1.2
1.2
1.2
1.1
1.0
1.0
1.0
1.1
:
:
:
:
:
:
:
:
1.8
1.7
1.6
1.5
1.4
1.4
1.5
:
:
:
:
:
1.1
1.5
1.4
1.4
1.7
1.8
1.7
1.8
1.7
2.2
:
:
:
:
:
:
:
:
1.1
1.2
1.2
1.2
1.1
1.2
1.3
:
:
:
:
:
:
:
:
1.2
1.2
1.1
1.1
1.1
1.1
1.0
:
:
:
:
1.6
1.5
1.4
1.5
1.4
1.4
1.3
1.2
1.2
1.1
1.1
:
:
:
:
:
:
:
:
1.4
1.4
1.3
1.3
1.2
1.2
1.1
:
:
:
:
:
:
:
:
1.8
1.7
1.6
1.6
1.5
1.5
1.5
:
:
:
:
:
:
:
:
:
1.5
1.6
1.4
1.3
1.3
1.4
:
:
:
:
:
:
:
:
:
:
2.2
2.0
1.8
1.8
2.0
:
:
:
:
:
:
:
:
:
1.7
1.6
1.6
1.6
1.5
1.9
:
:
:
:
:
:
:
:
2.6
2.9
2.8
2.5
2.3
2.3
2.2
:
:
:
:
:
:
:
:
:
1.8
1.8
1.9
1.8
1.8
1.8
:
:
:
:
:
:
:
:
:
1.2
1.3
1.3
1.7
1.4
1.4
:
:
:
:
:
1.3
1.2
1.3
1.3
1.3
1.3
1.3
1.3
1.2
1.3
:
:
:
1.3
1.3
1.2
1.3
1.3
1.4
1.4
1.4
1.3
1.3
1.3
1.3
:
:
:
:
:
:
:
:
:
1.7
1.8
1.9
2.0
1.8
1.8
:
:
:
:
:
:
:
:
1.9
2.0
1.8
1.9
1.8
1.7
1.8
:
:
:
:
:
:
:
:
:
:
:
:
1.3
1.1
1.4
:
:
:
:
:
1.8
2.2
2.2
2.2
2.2
2.1
2.1
2.1
2.2
2.8
:
:
:
:
:
:
:
:
:
:
2.1
1.9
1.8
1.7
1.6
:
:
:
:
:
:
:
1.5
1.5
1.5
1.4
1.4
1.3
1.3
1.4
:
:
:
:
:
:
:
1.4
1.4
1.3
1.4
1.3
1.2
1.2
1.3
:
:
:
:
2.2
2.1
1.9
1.9
1.8
1.8
1.7
1.6
1.6
1.6
1.7

Difference1)
Ranking
1995 to 2009 2000 to 2009 2009
-0.3
-0.3
26
n.a.
n.a.
2
n.a.
n.a.
3
n.a.
n.a.
23
n.a.
n.a.
14
n.a.
1.1
5
n.a.
n.a.
19
n.a.
n.a.
27
n.a.
-0.4
25
n.a.
n.a.
24
n.a.
n.a.
13
n.a.
n.a.
18
n.a.
n.a.
6
n.a.
n.a.
7
n.a.
n.a.
4
n.a.
n.a.
9
n.a.
n.a.
15
n.a.
0.0
20
n.a.
0.1
21
n.a.
n.a.
8
n.a.
n.a.
10
n.a.
n.a.
17
n.a.
1.0
1
n.a.
n.a.
12
n.a.
n.a.
16
n.a.
n.a.
22
n.a.
-0.4
11

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

0.9
:

0.8
:

0.8
:

0.7
:

0.7
:

0.9
:

n.a.
n.a.

n.a.
n.a.

EU-27 averages
weighted
1.4
arithmetic
1.4

1.5
1.5

1.5
1.5

1.4
1.4

1.9
1.6

1.8
1.5

1.6
1.5

1.6
1.5

1.6
1.6

1.6
1.6

1.5
1.6

1.5
1.6

1.4
1.6

1.4
1.5

1.4
1.6

0.0
0.2

-0.3
0.1

EA-17 averages
weighted
1.4
arithmetic
1.4

1.5
1.5

1.5
1.5

1.4
1.4

1.5
1.4

1.4
1.4

1.3
1.5

1.4
1.5

1.6
1.6

1.5
1.6

1.5
1.6

1.4
1.5

1.4
1.5

1.3
1.5

1.3
1.5

-0.1
0.1

-0.1
0.1

Convergence indicators
St.dev/mean 0.0
0.0
Max-min
0.0
0.0

0.0
0.0

10.6
0.2

24.5
0.9

23.5
1.0

24.3
1.0

21.5
1.0

24.9
1.5

25.2
1.7

25.7
1.7

24.8
1.5

26.8
1.7

28.1
1.8

28.6
1.8

28.6
1.8

5.1
0.8

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

Table 72: Energy taxes as % of Total Taxation - Transport fuel taxes

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
3.2
3.3
3.3
3.2
3.1
3.0
2.9
2.9
2.9
3.0
2.9
2.7
2.7
2.5
2.5
:
:
:
:
:
:
:
:
:
:
:
:
8.2
8.8
9.0
:
:
:
:
:
:
:
:
:
6.0
6.3
6.1
5.8
5.8
6.5
:
:
:
:
:
:
2.4
2.5
2.5
2.4
2.1
2.1
2.1
2.1
2.4
:
:
:
:
:
:
:
:
4.4
4.3
4.1
3.9
3.7
3.7
3.7
:
:
:
:
:
3.7
4.9
4.5
4.6
5.6
6.0
5.6
5.5
5.3
6.1
:
:
:
:
:
:
:
:
3.9
4.1
3.9
3.6
3.6
3.9
4.7
:
:
:
:
:
:
:
:
3.8
3.7
3.5
3.4
3.5
3.5
3.3
:
:
:
:
4.8
4.5
4.3
4.3
4.2
4.0
3.7
3.4
3.2
3.3
3.7
:
:
:
:
:
:
:
:
3.3
3.3
3.0
2.9
2.8
2.7
2.7
:
:
:
:
:
:
:
:
4.3
4.1
4.0
3.8
3.5
3.5
3.5
:
:
:
:
:
:
:
:
:
4.5
4.5
3.9
3.2
3.4
3.9
:
:
:
:
:
:
:
:
:
:
7.7
6.5
6.0
6.1
7.6
:
:
:
:
:
:
:
:
:
6.2
5.7
5.3
5.3
5.0
6.4
:
:
:
:
:
:
:
:
6.8
7.7
7.4
6.9
6.5
6.4
6.0
:
:
:
:
:
:
:
:
:
4.8
4.9
5.2
4.5
4.4
4.6
:
:
:
:
:
:
:
:
:
3.8
3.7
3.7
4.9
4.1
4.2
:
:
:
:
:
3.2
3.1
3.3
3.4
3.6
3.4
3.3
3.2
3.2
3.5
:
:
:
2.8
2.9
2.8
2.8
3.0
3.2
3.3
3.2
3.1
3.0
3.0
3.1
:
:
:
:
:
:
:
:
:
5.3
5.6
5.5
5.6
5.4
5.7
:
:
:
:
:
:
:
:
5.9
6.4
5.8
5.8
5.6
5.3
5.8
:
:
:
:
:
:
:
:
:
:
:
:
4.6
4.0
5.2
:
:
:
:
:
4.8
5.7
5.9
5.7
5.8
5.5
5.5
5.7
5.8
7.4
:
:
:
:
:
:
:
:
:
:
6.6
6.6
6.0
5.9
5.6
:
:
:
:
:
:
:
3.3
3.5
3.4
3.3
3.2
3.0
3.1
3.3
:
:
:
:
:
:
:
3.0
2.9
2.8
2.8
2.6
2.6
2.7
2.8
:
:
:
:
6.0
5.8
5.3
5.4
5.2
5.1
4.7
4.4
4.4
4.2
4.9

Difference1)
Ranking
1995 to 2009 2000 to 2009 2009
-0.8
-0.5
26
n.a.
n.a.
1
n.a.
n.a.
4
n.a.
n.a.
27
n.a.
n.a.
18
n.a.
2.4
6
n.a.
n.a.
13
n.a.
n.a.
21
n.a.
-0.8
17
n.a.
n.a.
25
n.a.
n.a.
19
n.a.
n.a.
16
n.a.
n.a.
2
n.a.
n.a.
5
n.a.
n.a.
7
n.a.
n.a.
14
n.a.
n.a.
15
n.a.
0.2
20
n.a.
0.2
23
n.a.
n.a.
9
n.a.
n.a.
8
n.a.
n.a.
11
n.a.
2.6
3
n.a.
n.a.
10
n.a.
n.a.
22
n.a.
n.a.
24
n.a.
-0.9
12

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

2.2
:

1.9
:

1.8
:

1.7
:

1.7
:

2.1
:

n.a.
n.a.

n.a.
n.a.

EU-27 averages
weighted
3.2
arithmetic
3.2

3.3
3.3

3.3
3.3

3.1
3.0

5.1
4.2

4.7
4.0

4.3
3.9

4.2
3.8

4.1
4.1

4.0
4.5

3.8
4.6

3.7
4.4

3.6
4.4

3.5
4.3

3.7
4.7

0.5
1.5

-1.0
0.8

EA-17 averages
weighted
3.2
arithmetic
3.2

3.3
3.3

3.3
3.3

3.1
3.0

3.9
3.6

3.6
3.7

3.5
4.0

3.6
3.9

4.0
4.3

3.9
4.4

3.7
4.4

3.5
4.2

3.4
4.1

3.3
4.0

3.4
4.3

0.2
1.1

-0.2
0.6

Convergence indicators
St.dev/mean 0.0
0.0
Max-min
0.0
0.0

0.0
0.0

8.8
0.4

35.2
3.1

27.3
2.9

32.5
3.3

30.1
3.4

29.0
4.4

30.0
5.4

32.9
5.5

32.3
4.9

33.9
6.1

35.1
6.7

36.4
6.6

36.4
6.6

9.1
3.7

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

Table 73: Environmental taxes as % of GDP - Transport (excl. fuel)

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
0.6
0.7
0.7
0.7
0.7
0.6
0.7
0.7
0.7
0.7
0.7
0.6
0.6
0.6
0.6
0.2
0.1
0.0
0.1
0.2
0.2
0.1
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.4
0.4
0.3
0.3
0.4
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.1
2.1
2.1
2.1
2.3
2.2
1.8
1.7
1.9
1.8
2.0
2.2
2.3
2.2
1.8
1.5
0.4
0.4
0.4
0.4
0.4
0.3
0.4
0.4
0.3
0.4
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.0
0.1
0.1
0.1
0.1
0.0
0.0
1.3
1.4
1.3
1.3
1.4
1.4
1.1
1.1
1.1
1.1
1.2
1.2
1.3
1.2
0.9
0.6
0.6
0.8
0.8
0.9
0.8
1.0
0.9
0.8
0.9
0.9
0.8
0.8
0.8
0.8
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.4
0.3
0.3
0.6
0.7
0.6
0.6
0.6
0.5
0.4
0.4
0.5
0.5
0.5
0.5
0.5
0.5
0.6
0.4
0.4
0.4
0.4
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
2.3
2.3
2.0
2.0
1.9
2.0
2.0
1.9
1.8
1.9
1.6
1.5
1.6
1.6
1.3
0.0
0.0
0.0
0.1
0.2
0.3
0.3
0.3
0.4
0.4
0.3
0.3
0.3
0.2
0.2
0.7
0.7
0.8
0.8
0.7
0.7
0.7
0.7
0.7
0.8
0.5
0.1
0.1
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.3
0.3
0.3
0.4
0.4
0.4
0.4
0.2
0.5
0.5
0.6
0.6
0.6
0.5
2.3
2.2
2.3
2.3
2.5
2.3
2.1
2.0
2.1
1.8
1.8
1.8
1.7
1.7
1.6
1.3
1.5
1.3
1.4
1.5
1.4
1.3
1.2
1.2
1.3
1.3
1.4
1.4
1.3
1.2
0.7
0.7
0.7
0.7
0.7
0.8
0.9
0.9
0.9
0.8
0.8
0.8
0.8
0.7
0.8
0.2
0.2
0.3
0.1
0.1
0.2
0.2
0.2
0.2
0.3
0.3
0.2
0.2
0.3
0.2
0.9
0.9
0.9
1.0
1.1
1.1
1.1
1.0
0.9
0.9
0.9
0.9
0.9
0.7
0.6
0.0
0.0
0.1
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.3
0.4
0.3
1.0
1.0
1.0
1.1
0.9
0.4
0.4
0.4
0.5
0.5
0.5
0.5
0.5
0.5
0.4
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.8
1.0
1.0
1.1
1.2
1.1
1.0
1.0
1.2
1.2
1.2
1.1
1.0
0.9
0.8
0.3
0.4
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.4
0.4
0.4
0.5
0.5
0.6
0.6
0.6
0.6
0.6
0.6
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.5
0.6

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.0
0.0
9
2,046
0.1
0.1
18
101
-0.3
-0.2
25
188
-0.6
-0.3
2
3,350
0.0
0.0
17
8,200
-0.2
-0.2
26
6
-0.4
-0.5
5
1,438
0.1
0.0
7
1,827
-0.1
-0.1
19
3,006
-0.1
0.0
12
10,576
0.1
0.0
14
7,617
-1.0
-0.7
3
216
0.2
-0.1
22
41
-0.7
-0.6
27
12
0.1
0.1
24
73
0.3
0.1
15
432
-0.7
-0.7
1
94
-0.1
-0.2
4
7,024
0.1
0.0
8
2,135
0.0
0.0
21
706
-0.3
-0.5
10
1,010
0.3
0.2
20
302
-0.6
0.0
16
147
0.0
0.0
23
125
0.0
-0.3
6
1,359
0.2
0.2
13
1,542
0.0
0.0
11
8,925

1.4
1.2

1.5
1.4

1.4
1.5

1.5
1.8

1.4
1.9

1.2
1.7

1.3
1.3

1.4
1.2

1.4
1.4

1.5
1.5

1.4
1.5

1.4
1.0

1.4
1.0

1.2
0.6

1.2
0.2

-0.2
-1.0

-0.1
-1.5

EU-27 averages
weighted
0.6
arithmetic
0.7

0.6
0.7

0.6
0.7

0.6
0.7

0.6
0.8

0.6
0.7

0.5
0.7

0.5
0.7

0.5
0.7

0.6
0.7

0.6
0.7

0.6
0.7

0.6
0.7

0.5
0.6

0.5
0.6

0.0
-0.1

0.0
-0.1

EA-17 averages
weighted
0.5
arithmetic
0.8

0.6
0.9

0.5
0.8

0.6
0.9

0.6
0.9

0.6
0.8

0.6
0.8

0.5
0.8

0.5
0.8

0.6
0.8

0.6
0.8

0.6
0.8

0.6
0.7

0.5
0.7

0.5
0.7

0.0
-0.2

0.0
-0.2

Convergence indicators
St.dev/mean 93.6 90.3
Max-min
2.3
2.3

89.0
2.2

89.1
2.3

86.0
2.3

84.8
2.2

82.9
2.1

81.3
1.9

84.5
2.1

80.6
1.9

82.0
2.1

85.1
2.2

81.0
2.2

79.1
1.8

75.3
1.6

-18.3
-0.8

-9.5
-0.7

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

3,155
17

Table 74: Environmental taxes as % of Total Taxation - Transport (excl. fuel)

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
1.3
1.5
1.5
1.4
1.6
1.4
1.5
1.5
1.5
1.4
1.5
1.4
1.4
1.3
1.4
0.5
0.4
0.1
0.3
0.5
0.5
0.5
0.6
0.7
0.6
0.8
0.9
0.9
1.0
1.0
1.1
1.1
0.8
0.9
1.0
1.0
0.9
0.9
0.8
0.5
0.5
0.5
0.4
0.4
0.4
4.3
4.3
4.4
4.6
4.3
3.7
3.5
3.9
3.7
4.1
4.3
4.6
4.5
3.8
3.1
1.0
0.9
0.9
1.0
0.8
0.8
1.0
0.9
0.9
0.9
1.0
1.0
0.9
0.9
0.9
0.8
0.9
0.7
0.6
0.6
0.7
0.7
0.6
0.1
0.2
0.2
0.2
0.2
0.1
0.1
3.9
4.1
4.0
4.1
4.3
4.5
3.9
3.7
3.7
3.8
3.9
3.8
4.0
4.1
3.2
2.2
2.0
2.6
2.6
2.8
2.2
3.0
2.7
2.6
2.8
2.7
2.6
2.6
2.5
2.6
1.2
1.2
1.1
1.3
1.3
1.3
1.3
1.2
1.2
1.2
1.2
1.2
1.1
1.0
0.9
1.5
1.5
1.4
1.4
1.4
1.2
1.0
1.0
1.1
1.2
1.2
1.2
1.2
1.3
1.3
1.0
0.8
0.8
0.9
1.1
1.1
1.2
1.2
1.2
1.2
1.2
1.2
1.2
1.2
1.2
8.7
8.6
7.8
7.2
6.9
6.6
6.5
6.3
5.5
5.7
4.5
4.0
3.9
4.0
3.6
0.0
0.0
0.1
0.3
0.5
1.1
1.1
1.2
1.3
1.2
1.1
1.0
0.9
0.8
0.8
2.7
2.6
2.7
2.4
2.2
2.2
2.3
2.6
2.6
2.8
1.7
0.3
0.4
0.1
0.1
0.4
0.4
0.4
0.4
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.3
0.5
0.5
0.5
0.4
0.8
0.8
0.8
1.0
1.0
1.0
1.1
0.4
1.3
1.4
1.6
1.6
1.4
1.2
8.7
8.8
8.2
9.1
9.0
8.1
7.1
6.3
6.8
5.4
5.3
5.4
4.8
4.9
4.7
3.3
3.7
3.2
3.5
3.6
3.5
3.4
3.2
3.3
3.4
3.5
3.5
3.5
3.3
3.2
1.7
1.6
1.6
1.6
1.6
1.9
1.9
2.0
2.1
1.9
2.0
2.0
1.8
1.8
1.8
0.5
0.6
0.7
0.3
0.4
0.6
0.5
0.7
0.7
1.1
0.9
0.7
0.7
0.7
0.7
2.9
3.1
3.1
3.4
3.6
3.4
3.4
3.1
2.7
3.0
2.9
2.7
2.6
2.1
1.9
0.0
0.0
0.3
0.2
0.4
0.2
0.2
0.3
0.2
0.2
0.2
0.5
1.2
1.3
1.0
2.6
2.7
2.6
2.9
2.3
1.2
1.2
1.1
1.2
1.3
1.3
1.2
1.3
1.3
1.1
0.6
0.6
0.6
0.6
0.6
0.7
0.7
0.7
0.6
0.6
0.6
0.7
0.7
0.7
0.7
1.7
2.0
2.1
2.3
2.5
2.3
2.2
2.3
2.6
2.9
2.6
2.6
2.4
2.1
1.8
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.7
0.8
0.8
0.9
1.1
1.1
1.7
1.7
1.7
1.7
1.7
1.6
1.4
1.4
1.4
1.4
1.3
1.3
1.5
1.4
1.6

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.1
0.0
11
2,046
0.5
0.5
17
101
-0.7
-0.6
25
188
-1.1
-0.6
5
3,350
-0.1
0.0
20
8,200
-0.7
-0.5
27
6
-0.7
-1.3
4
1,438
0.4
0.4
6
1,827
-0.3
-0.3
19
3,006
-0.1
0.2
12
10,576
0.2
0.0
14
7,617
-5.1
-2.9
2
216
0.8
-0.3
21
41
-2.5
-2.1
26
12
0.1
0.2
24
73
0.8
0.2
13
432
-4.0
-3.4
1
94
-0.1
-0.3
3
7,024
0.1
0.0
9
2,135
0.2
0.2
22
706
-1.0
-1.5
7
1,010
1.0
0.8
18
302
-1.5
-0.1
16
147
0.1
0.0
23
125
0.2
-0.5
8
1,359
0.5
0.5
15
1,542
-0.1
0.1
10
8,925

3.3
3.7

3.6
4.2

3.4
4.4

3.6
5.3

3.2
5.2

2.9
4.7

2.9
3.7

3.3
3.4

3.3
3.9

3.5
4.0

3.3
3.8

3.3
2.4

3.2
2.4

2.7
1.5

2.8
0.6

-0.5
-3.1

-0.1
-4.1

EU-27 averages
weighted
1.4
arithmetic
2.0

1.4
2.1

1.4
2.0

1.5
2.1

1.5
2.1

1.4
2.0

1.4
1.9

1.4
1.9

1.4
1.9

1.4
1.9

1.4
1.8

1.4
1.7

1.4
1.7

1.4
1.7

1.4
1.6

0.0
-0.5

0.0
-0.4

EA-17 averages
weighted
1.4
arithmetic
2.6

1.4
2.6

1.3
2.5

1.4
2.6

1.4
2.6

1.4
2.4

1.4
2.4

1.4
2.2

1.4
2.2

1.4
2.2

1.4
2.1

1.4
2.1

1.4
2.0

1.4
1.9

1.3
1.8

0.0
-0.7

0.0
-0.6

Convergence indicators
St.dev/mean109.2 106.9 103.1 103.0
Max-min
8.7
8.8
8.2
9.0

98.6
8.7

96.2
7.9

90.4
6.8

85.4
6.1

88.3
6.7

80.5
5.5

78.5
5.0

81.5
5.2

76.5
4.7

77.3
4.8

73.7
4.6

-35.5
-4.1

-22.5
-3.3

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

3,155
17

Table 75: Environmental taxes as % of GDP - Pollution/Resources

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.2
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.3
0.5
0.5
0.6
0.6
0.9
0.9
0.9
0.9
1.1
1.4
1.7
1.5
1.8
1.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.2
0.3
0.3
0.3
0.2
0.3
0.3
0.3
0.3
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.4
0.3
0.2
0.2
0.2
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.2
0.2
0.2
0.1
0.2
0.1
0.2
0.2
0.2
0.1
0.1
0.1
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.2
0.2
0.3
0.3
0.2
0.6
0.6
0.7
0.6
0.6
0.7
0.7
0.6
0.6
0.6
0.6
0.7
0.6
0.7
0.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.3
0.3
0.3
0.2
0.2
0.1
0.2
0.1
0.1
0.1
0.3
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.4
0.4
0.5
0.0
0.1
0.4
0.3
0.3
0.2
0.1
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.1
0.1
0.2
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.1
0.1
0.1
0.1
0.1
0.0
0.1
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.0
0.0
8
505
0.1
0.1
11
28
-0.2
-0.1
16
47
0.7
0.2
1
2,430
0.0
0.0
23
20
0.3
0.1
3
54
0.0
0.0
22
2
0.0
0.0
25
0
0.0
0.0
19
143
0.0
0.0
9
1,633
0.0
0.0
17
492
0.0
0.0
25
0
-0.1
-0.2
13
11
0.0
0.1
12
18
0.0
0.0
25
0
0.0
0.0
6
157
0.2
0.2
4
14
0.1
0.1
2
4,064
0.0
0.0
18
67
-0.2
0.1
5
733
0.0
0.0
24
1
-0.3
-0.1
21
7
0.1
0.1
7
54
0.0
0.0
15
28
0.0
0.0
14
92
0.0
-0.1
20
36
0.1
0.0
10
1,278

0.7
0.2

0.8
0.2

0.8
0.2

0.6
0.4

0.5
0.4

0.5
0.4

0.4
0.4

0.3
0.2

0.3
0.2

0.3
0.3

0.2
0.2

0.3
0.3

0.3
0.2

0.3
0.2

0.2
0.2

-0.5
0.0

-0.2
-0.2

EU-27 averages
weighted
0.1
arithmetic
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.2

0.1
0.2

0.1
0.2

0.1
0.2

0.1
0.1

0.0
0.0

0.0
0.0

EA-17 averages
weighted
0.1
arithmetic
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.1
0.1

0.0
0.0

0.0
0.0

Convergence indicators
St.dev/mean146.0 142.1 138.2 145.8 164.8 173.4 165.6 148.2 145.9 165.3 184.6 198.2 198.2 215.3 176.7
Max-min
0.6
0.6
0.7
0.6
0.6
0.9
0.9
0.9
0.9
1.1
1.4
1.7
1.5
1.8
1.1

30.7
0.5

3.3
0.2

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

658
18

Table 76: Environmental taxes as % of Total Taxation - Pollution/Resources

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK
NO
IS

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
0.4
0.5
0.5
0.5
0.5
0.4
0.4
0.4
0.4
0.5
0.5
0.4
0.3
0.3
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.3
0.5
0.6
0.5
0.4
0.2
0.4
0.3
0.6
0.5
0.4
0.3
0.2
0.3
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.7
0.9
1.1
1.2
1.3
1.9
1.8
1.8
1.8
2.2
2.8
3.4
3.1
3.6
2.3
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.4
0.4
0.4
0.4
0.8
1.0
0.9
1.0
0.8
0.9
1.1
1.1
1.1
1.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.1
0.0
0.0
0.3
0.3
0.2
0.2
0.2
0.3
0.3
0.3
0.3
0.3
0.2
0.2
0.2
0.2
0.2
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.6
0.5
1.1
0.8
0.8
0.7
0.7
0.7
0.6
0.4
0.4
0.3
0.2
0.2
0.2
0.1
0.2
0.2
0.1
0.2
0.0
0.0
0.0
0.1
0.3
0.3
0.2
0.2
0.2
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.3
0.5
0.5
0.6
0.4
0.4
0.4
0.4
0.5
0.5
0.3
0.4
0.4
0.4
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.3
0.0
0.1
0.7
0.7
0.9
0.9
0.7
1.6
1.6
1.6
1.6
1.6
1.6
1.7
1.7
1.7
1.7
1.7
1.7
1.7
1.7
1.9
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
1.1
0.8
0.7
0.7
0.5
0.5
0.4
0.5
0.4
0.4
0.3
0.8
0.5
0.5
0.7
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.3
1.4
1.6
1.6
0.1
0.5
1.3
1.2
1.0
0.6
0.4
0.3
0.1
0.0
0.0
0.2
0.1
0.1
0.1
0.1
0.2
0.2
0.4
0.7
0.6
0.6
0.5
0.5
0.4
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.2
0.3
0.3
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.2
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.2
0.2
0.2
0.2
0.2
0.2
0.2
0.2

Difference1)
Ranking Revenue2
1995 to 2009 2000 to 2009 2009
2009
0.0
-0.1
8
505
0.3
0.3
9
28
-0.5
-0.2
16
47
1.6
0.4
1
2,430
0.0
0.0
23
20
0.7
0.3
3
54
-0.1
0.0
22
2
0.0
0.0
25
0
0.0
0.0
19
143
-0.1
-0.1
13
1,633
0.0
0.0
17
492
0.0
0.0
25
0
-0.4
-0.5
12
11
0.1
0.2
11
18
0.0
0.0
25
0
0.1
0.0
6
157
0.7
0.7
5
14
0.3
0.2
2
4,064
0.0
0.0
18
67
-0.4
0.3
4
733
0.0
0.0
24
1
-1.3
-0.5
21
7
0.2
0.2
7
54
0.2
0.2
14
28
0.1
0.0
15
92
-0.1
-0.1
20
36
0.2
0.1
10
1,278

1.8
0.7

1.9
0.7

1.9
0.7

1.3
1.1

1.3
1.1

1.1
1.1

1.0
1.2

0.8
0.5

0.7
0.7

0.6
0.7

0.5
0.6

0.7
0.6

0.6
0.5

0.7
0.5

0.6
0.6

-1.2
-0.1

-0.5
-0.5

EU-27 averages
weighted
0.2
arithmetic
0.3

0.2
0.3

0.2
0.4

0.2
0.3

0.2
0.3

0.2
0.3

0.2
0.3

0.3
0.4

0.3
0.4

0.3
0.4

0.3
0.4

0.3
0.4

0.3
0.4

0.3
0.4

0.3
0.4

0.1
0.1

0.0
0.1

EA-17 averages
weighted
0.2
arithmetic
0.2

0.2
0.2

0.2
0.2

0.2
0.2

0.2
0.2

0.2
0.2

0.2
0.2

0.2
0.3

0.2
0.3

0.2
0.3

0.2
0.3

0.2
0.3

0.2
0.3

0.2
0.3

0.2
0.3

0.0
0.1

0.0
0.1

Convergence indicators
St.dev/mean147.0 141.7 140.1 146.4 153.6 156.1 154.5 134.6 133.1 142.3 154.1 166.2 172.0 187.3 157.7
Max-min
1.6
1.6
1.6
1.6
1.6
1.9
1.8
1.8
1.8
2.2
2.8
3.4
3.1
3.6
2.3

10.7
0.7

1.6
0.4

1) In percentage points 2) In millions of euro


See explanatory notes in Annex B
Source: Commission services

658
18

Table 77: Implicit tax rates in % - Consumption


1)

Difference
Ranking
1995 to 2009 2000 to 2009 2009
0.5
-0.8
13
4.1
2.9
12
-0.5
2.2
11
1.0
-1.9
1
1.0
0.9
14
7.2
8.1
4
-3.2
-3.9
10
-2.4
26
-1.9
-3.4
27
-3.0
-2.3
17
-1.2
-1.7
24
5.3
5.2
18
-2.5
-1.7
20
-1.2
-1.4
23
6.3
4.3
5
-1.4
0.7
2
4.6
3.6
15
2.9
2.4
6
1.2
-0.4
9
-1.8
1.2
16
-2.0
-2.0
25
-0.1
21
-0.5
0.7
8
-9.1
-4.4
19
-1.8
-2.7
7
-0.2
1.4
3
-2.9
-2.1
22

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
20.5 21.1 21.3 21.1 22.1 21.8 20.9 21.4 21.4 22.1 22.3 22.4 22.0 21.2 20.9
17.3 14.5 13.9 19.8 17.4 18.5 17.7 16.6 19.5 22.0 22.8 23.6 22.9 24.9 21.4
22.1 21.2 19.4 18.6 19.7 19.4 18.9 19.3 19.6 21.8 22.2 21.2 22.0 21.1 21.6
30.5 31.6 31.9 32.7 33.7 33.4 33.5 33.7 33.3 33.3 33.9 34.2 33.9 32.6 31.5
18.8 18.3 18.1 18.3 19.0 18.9 18.5 18.5 18.6 18.2 18.1 18.2 19.7 19.7 19.8
20.3 19.2 20.5 18.7 17.8 19.5 19.6 19.9 19.8 19.6 21.9 22.7 23.7 21.1 27.6
24.8 24.6 25.1 25.3 25.6 25.5 23.7 24.5 24.4 25.5 26.1 26.3 25.1 23.3 21.6
:
:
:
:
: 16.5 16.7 16.1 15.5 15.3 14.8 15.1 15.5 14.8 14.0
14.2 14.4 14.6 15.3 15.9 15.7 15.2 15.4 15.8 16.0 16.3 16.3 15.9 14.1 12.3
21.5 22.1 22.2 22.0 22.1 20.9 20.3 20.3 20.0 20.1 20.1 19.9 19.5 19.1 18.5
17.4 17.1 17.3 17.8 18.0 17.9 17.3 17.1 16.6 16.8 16.7 17.3 17.2 16.5 16.3
12.6 12.3 11.3 11.5 11.3 12.7 14.3 15.4 18.9 20.0 20.0 20.4 21.0 20.8 17.9
19.4 17.9 18.9 21.1 19.4 18.7 17.5 17.4 18.6 18.3 20.1 20.0 19.6 17.4 16.9
17.7 16.4 20.4 20.7 19.2 17.9 17.5 17.9 17.0 16.1 16.6 16.7 17.9 17.6 16.5
21.0 20.8 21.5 21.5 22.4 23.0 22.6 22.6 23.8 25.4 26.3 26.4 27.1 27.3 27.3
29.6 28.6 26.4 26.8 27.1 27.5 25.6 25.3 26.0 27.4 26.3 25.6 27.0 26.6 28.2
14.8 14.0 14.8 13.8 14.8 15.9 16.5 18.1 16.5 17.3 19.2 19.5 19.8 19.3 19.5
23.3 23.4 23.6 23.5 23.9 23.8 24.4 23.9 24.2 24.8 25.0 26.5 26.7 26.9 26.2
20.5 21.1 22.1 22.3 22.8 22.1 22.1 22.5 22.2 22.1 21.7 21.3 21.6 21.6 21.7
20.7 20.7 19.7 18.9 19.5 17.8 17.2 17.9 18.3 18.4 19.7 20.4 21.4 21.1 19.0
18.1 18.6 18.3 19.0 19.0 18.2 18.2 18.7 18.8 18.7 19.6 19.9 19.0 18.0 16.2
: 11.7 12.4 14.2 16.3 17.0 15.6 16.2 17.7 16.4 17.9 17.8 18.0 17.7 16.9
24.6 24.1 22.9 24.4 25.1 23.5 23.0 23.9 24.0 23.9 23.6 23.8 23.8 23.9 24.2
26.4 24.6 23.6 23.0 21.4 21.7 18.8 19.0 20.7 21.1 21.8 19.9 20.2 18.7 17.3
27.6 27.4 29.2 29.0 29.3 28.5 27.6 27.7 28.1 27.7 27.6 27.2 26.5 26.0 25.7
27.8 27.0 26.8 27.3 27.0 26.3 26.5 26.8 26.9 26.8 27.2 27.1 27.4 27.8 27.6
19.6 19.6 19.5 19.2 19.4 18.9 18.7 18.5 18.8 18.6 18.2 18.0 18.0 17.5 16.8

NO
IS

31.0
28.2

31.1
28.5

31.9
28.2

31.6
27.5

31.4
28.6

31.2
27.1

30.6
25.0

29.7
25.8

28.4
26.3

28.9
27.9

29.6
29.3

30.9
30.6

31.4
29.1

29.4
26.2

28.9
24.3

-2.1
-3.9

-2.2
-2.8

EU-27 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

:
19.9
:
20.7

19.9
19.8
20.5
20.3

19.9
19.9
20.6
20.5

20.0
20.0
21.0
20.8

20.4
20.4
21.1
20.9

19.9
19.9
20.8
20.8

19.5
19.5
20.3
20.3

19.5
19.5
20.5
20.5

19.6
19.6
20.9
20.9

19.6
19.6
21.3
21.3

19.6
19.6
21.7
21.7

19.7
19.7
21.8
21.8

19.9
19.9
22.0
22.0

19.4
19.4
21.4
21.4

18.9
18.9
20.9
20.9

-1.0
0.2

-1.1
-1.1
0.1
0.1

EA-17 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

19.4
19.4
20.4
20.2

19.3
19.3
20.2
20.0

19.4
19.4
20.4
20.2

19.6
19.6
20.4
20.2

20.1
20.0
20.7
20.4

19.6
19.6
20.4
20.4

19.2
19.2
20.0
20.0

19.2
19.2
20.3
20.3

19.1
19.1
20.6
20.6

19.1
19.1
20.9
20.9

19.1
19.1
21.3
21.3

19.3
19.3
21.4
21.4

19.6
19.6
21.5
21.5

19.1
19.1
20.7
20.7

18.5
18.5
20.4
20.4

-0.9
-0.8
0.0
0.2

-1.1
-1.1
0.1
0.1

EU-25 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

20.0
20.0
21.4
21.2

19.9
19.9
21.1
20.9

20.0
19.9
21.2
21.0

20.0
20.0
21.3
21.1

20.4
20.4
21.5
21.3

19.9
19.9
21.0
21.0

19.5
19.5
20.6
20.6

19.5
19.5
20.9
20.9

19.6
19.6
21.1
21.1

19.6
19.6
21.4
21.4

19.6
19.6
21.8
21.8

19.7
19.7
21.9
21.9

19.9
19.9
22.1
22.1

19.5
19.5
21.4
21.4

18.9
18.9
21.0
21.0

-1.1
-1.1
-0.4
-0.2

-1.1
-1.1
0.0
0.0

Convergence indicators
St.dev/mean
22.0
St.dev/mean (adj.) 23.8
Max-min
17.9

24.8
24.8
19.9

24.1
24.2
20.6

22.9
23.1
21.2

23.0
23.1
22.4

21.9
21.9
20.7

21.8
21.8
19.3

21.3
21.3
18.3

20.2
20.2
17.8

20.8
20.8
18.0

19.9
19.9
19.1

19.8
19.8
19.1

19.3
19.3
18.4

20.8
20.8
18.5

23.5
23.5
19.2

1.5
-0.3
1.3

1.6
1.6
-1.4

1) in percentage points
See explanatory notes in Annex B
Source: Commission services

Table 78: Implicit tax rates in % - Labour


Difference1)
Ranking
1995 to 2009 2000 to 2009 2009
-2.0
-2.1
2
-5.4
-12.6
23
-4.2
-4.3
9
-5.2
-6.0
11
-0.7
-2.0
8
-1.9
-2.8
12
-4.2
-2.9
22
-4.8
19
0.9
1.4
15
0.0
-0.8
3
4.4
0.4
1
4.0
4.6
21
-10.4
-7.9
20
-1.4
-8.1
14
2.5
1.9
16
-1.3
-0.5
4
1.2
-0.4
27
0.8
1.0
10
1.8
0.2
6
-6.2
-2.9
18
0.7
0.7
26
-7.1
-9.2
25
-3.7
-2.8
13
-7.3
-5.1
17
-3.8
-3.6
5
-7.4
-7.4
7
-0.7
-0.5
24

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
43.6 43.2 43.7 44.0 43.4 43.6 43.3 43.3 43.1 43.8 43.6 42.5 42.4 42.5 41.5
30.8 31.6 34.3 33.5 34.7 38.1 33.9 33.4 35.5 35.7 33.2 29.6 30.4 27.4 25.5
40.5 39.5 40.3 40.7 40.5 40.7 40.3 41.2 41.4 41.8 41.7 41.2 41.5 39.2 36.4
40.2 40.2 40.7 38.9 40.2 41.0 40.8 38.8 38.1 37.5 37.2 36.9 36.6 36.2 35.0
39.4 39.6 40.6 40.6 40.4 40.7 40.5 40.4 40.4 39.2 38.8 38.9 38.7 39.2 38.8
36.9 36.9 37.8 39.2 39.3 37.8 37.3 37.8 36.9 35.8 33.8 33.6 34.0 33.7 35.0
29.7 29.3 29.3 28.5 28.7 28.5 27.4 26.0 25.0 26.3 25.3 25.3 25.7 25.3 25.5
:
:
:
:
: 34.5 34.6 34.4 35.0 33.6 34.0 32.5 33.0 32.2 29.7
31.0 31.6 30.5 30.3 30.0 30.5 31.4 31.8 31.8 31.9 32.3 32.8 33.7 33.1 31.8
41.2 41.4 41.7 42.2 42.4 42.0 41.6 41.2 41.5 41.4 41.9 41.8 41.4 41.5 41.1
38.2 41.8 43.5 43.3 42.7 42.2 42.1 42.0 41.9 41.6 41.3 41.1 42.4 43.0 42.6
22.1 20.8 21.1 22.5 21.8 21.5 22.8 22.2 22.7 22.7 24.5 24.1 24.0 24.7 26.1
39.2 34.6 36.1 37.2 36.7 36.6 36.5 37.8 36.6 36.4 33.0 33.0 31.1 28.5 28.7
34.5 35.0 38.4 38.3 38.8 41.2 40.3 38.1 36.9 36.1 34.9 33.7 33.2 32.7 33.1
29.3 29.6 29.3 28.8 29.6 29.9 29.6 28.4 29.2 28.9 30.0 30.4 31.2 31.7 31.7
42.3 42.1 42.5 41.8 41.9 41.4 40.9 41.2 39.3 38.3 38.4 38.8 41.0 42.1 41.0
19.0 17.8 19.9 18.2 19.2 20.6 21.4 20.8 20.4 20.4 20.8 20.7 20.5 19.6 20.2
34.6 33.6 32.8 33.2 34.1 34.5 30.6 30.9 31.5 31.4 31.6 34.4 35.1 36.2 35.5
38.5 39.4 40.7 40.3 40.5 40.1 40.6 40.8 40.8 41.0 40.8 40.8 41.0 41.3 40.3
36.8 36.3 35.9 35.6 35.8 33.5 33.2 32.4 32.7 32.7 33.8 35.3 34.1 32.6 30.7
22.3 21.9 21.8 21.6 22.0 22.3 22.8 22.8 22.9 22.3 22.4 23.1 23.7 23.3 23.1
31.4 29.8 31.4 31.6 37.3 33.5 31.0 31.2 29.6 29.0 28.1 30.1 30.2 27.3 24.3
38.5 36.7 36.9 37.5 37.8 37.7 37.5 37.6 37.7 37.5 37.5 37.3 35.9 35.9 34.9
38.5 39.4 38.3 38.0 37.4 36.3 37.1 36.7 36.1 34.5 32.9 30.4 31.0 33.1 31.2
44.2 45.3 43.5 43.8 43.3 44.0 44.1 43.8 42.5 41.6 41.6 41.6 41.3 41.4 40.4
46.8 48.0 48.4 49.3 48.5 46.8 45.5 43.8 43.6 43.6 43.7 43.0 41.3 41.2 39.4
25.7 24.8 24.4 25.0 25.2 25.6 25.3 24.3 24.7 25.2 26.1 26.3 26.5 26.4 25.1

NO
IS

38.0
:

38.2
:

38.5
:

38.5
:

38.3
:

38.3
:

38.4
:

38.7
:

39.0
:

39.2
:

38.5
:

37.9
:

37.4
:

37.1
:

37.6
:

-0.4
-

-0.7
-

EU-27 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

37.0
37.0
35.2
35.2

37.4
37.4
35.0
35.0

37.4
37.4
35.5
35.5

37.5
37.4
35.5
35.5

37.3
37.3
35.8
35.8

37.0
37.0
35.7
35.7

36.7
36.7
35.3
35.3

36.3
36.3
34.9
34.9

36.4
36.4
34.7
34.7

36.1
36.1
34.5
34.5

36.2
36.2
34.2
34.2

36.3
36.3
34.0
34.0

36.4
36.4
34.1
34.1

36.7
36.7
33.8
33.8

36.0
36.0
32.9
32.9

-1.0
-1.0
-2.3
-2.3

-1.1
-1.1
-2.8
-2.8

EA-17 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

38.4
38.3
34.2
34.2

39.1
39.0
34.3
34.3

39.6
39.5
34.5
34.5

39.7
39.6
34.5
34.5

39.5
39.4
34.5
34.5

39.3
39.3
34.5
34.5

38.9
38.9
34.4
34.4

38.7
38.7
34.2
34.2

38.7
38.7
34.1
34.1

38.3
38.3
33.8
33.8

38.2
38.2
33.7
33.7

38.3
38.3
33.6
33.6

38.5
38.5
33.8
33.8

38.8
38.8
34.0
34.0

38.2
38.2
33.5
33.5

-0.3
-0.2
-0.7
-0.7

-1.1
-1.1
-1.0
-1.0

EU-25 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

37.1
37.0
35.5
35.5

37.5
37.4
35.4
35.3

37.5
37.4
35.8
35.7

37.5
37.4
35.8
35.7

37.3
37.3
35.8
35.8

37.1
37.1
35.7
35.7

36.7
36.7
35.5
35.5

36.3
36.3
35.1
35.1

36.5
36.5
34.9
34.9

36.1
36.1
34.6
34.6

36.2
36.2
34.5
34.5

36.3
36.3
34.4
34.4

36.5
36.5
34.4
34.4

36.8
36.8
34.3
34.3

36.1
36.1
33.5
33.5

-0.9
-0.9
-2.0
-2.0

-0.9
-0.9
-2.2
-2.2

Convergence indicators
St.dev/mean
20.6
St.dev/mean (adj.) 20.2
Max-min
27.8

22.0
21.6
30.2

21.6
21.2
28.5

22.0
21.6
31.2

21.0
20.6
29.3

20.2
20.2
26.3

19.8
19.8
24.1

20.3
20.3
23.0

19.9
19.9
23.2

19.7
19.7
23.4

19.3
19.3
22.8

19.0
19.0
22.3

18.7
18.7
22.0

19.9
19.9
23.4

19.8
19.8
22.4

-0.7
-0.4
-5.4

-0.3
-0.3
-3.9

1) in percentage points
See explanatory notes in Annex B
Source: Commission services

Table 79: Implicit tax rates in % - Capital

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
25.6 27.0 28.3 30.4 31.3 29.6 29.5 30.7 31.6 32.7 32.7 33.0 31.5 32.6 30.9
:
:
:
:
:
:
:
:
: 11.9
: 11.7 20.7
:
:
26.3 22.3 23.9 20.1 21.3 20.9 22.3 23.7 24.8 24.1 22.0 21.8 22.2 19.8 19.3
29.9 30.9 31.7 38.7 38.6 36.0 31.0 30.8 36.9 45.9 49.9 44.5 47.2 43.4 43.8
21.8 24.9 23.8 25.1 28.3 28.4 21.9 20.3 20.3 20.5 21.5 23.2 24.2 23.0 22.1
14.1
9.3 10.5 11.6
9.1
6.0
4.9
6.4
7.8
8.1
7.7
7.9
8.8 10.5 14.0
:
:
:
:
:
:
: 14.9 16.8 18.0 19.6 21.2 19.1 16.3 14.9
:
:
:
:
: 19.9 17.0 17.8 16.7 16.3 17.5
:
:
:
:
:
:
:
:
: 29.9 28.3 29.9 30.3 32.7 36.4 40.6 43.3 31.7 27.2
32.5 35.5 36.2 36.3 38.8 38.4 38.8 37.4 36.5 38.0 39.3 41.1 39.1 38.1 35.6
27.4 27.8 31.4 28.8 30.5 29.5 29.0 29.1 31.5 29.8 29.5 33.8 35.9 35.6 39.1
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
20.5 15.7 17.6 22.2 18.9 11.2 11.5
9.6
8.2
8.3
9.5 10.9 14.5 17.0 10.3
12.7 10.5 10.3 10.1
9.5
7.2
5.9
5.7
7.1
8.5
9.1 11.6 11.3 12.7 10.9
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
14.8 14.7 13.4 14.0 15.2 17.1 17.4 16.8 17.7 16.8 17.4 16.7 18.7 18.6 18.8
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
21.4 23.5 22.6 22.7 22.9 20.7 22.4 24.2 20.9 20.3 18.2 17.1 15.5 16.6 15.4
27.1 30.0 30.0 30.3 28.7 27.7 36.2 29.6 28.6 27.6 24.7 24.6 25.7 26.5 27.0
20.9 21.3 21.7 20.3 21.8 20.5 20.7 22.4 20.7 19.1 20.7 21.2 23.4 22.8 20.5
21.3 23.8 26.1 26.5 28.7 31.3 30.0 32.2 31.8 27.5 29.1 31.0 33.7 37.5 33.8
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
12.7 15.5 15.0 15.8 15.3 15.7 17.5 17.4 17.0 19.0 22.1 21.9 23.6 21.7 21.0
35.0 33.0 28.1 27.8 26.3 22.9 21.6 22.4 22.3 18.4 19.4 18.1 17.5 16.9 17.1
27.1 29.9 31.0 33.0 32.6 36.4 26.0 28.3 26.9 27.1 27.5 25.0 26.6 28.0 29.9
20.0 27.0 29.6 30.0 35.6 42.8 33.6 29.2 29.0 27.8 33.6 28.9 33.6 26.2 33.5
34.6 34.2 36.1 38.4 41.3 44.0 45.1 40.9 36.4 37.6 40.1 42.8 42.3 44.7 38.9

NO
IS

37.1
:

37.9
:

36.1
:

33.1
:

37.7
:

41.1
:

41.6
:

41.6
:

38.1
:

40.6
:

41.0
:

42.6
:

42.1
:

43.6
:

37.8
:

EU-27 average
weighted
arithmetic

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

EA-17 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

25.8
25.9
24.2
23.6

28.3
28.1
25.5
24.6

28.8
28.6
25.7
24.8

29.0
28.7
26.2
25.2

31.1
30.5
26.6
25.5

30.4
30.2
25.9
25.1

28.3
28.1
24.9
24.1

27.6
27.6
24.3
24.3

27.7
27.7
24.2
24.2

27.9
27.9
24.0
24.0

28.8
28.8
24.6
24.6

31.1
30.8
26.0
25.4

31.6
31.2
26.5
25.9

29.8
29.4
25.8
25.2

EU-25 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

26.8
26.8
23.5
23.2

28.9
28.7
24.0
23.7

29.8
29.5
24.6
24.2

30.5
30.2
25.4
24.8

32.9
32.3
26.0
25.4

32.9
32.7
25.5
25.0

31.1
30.9
24.3
23.9

29.7
29.7
23.6
23.6

29.0
29.0
23.6
23.6

29.5
29.5
23.8
23.8

30.8
30.8
24.9
24.9

32.8
32.6
25.6
25.2

33.3
33.0
26.6
26.1

Convergence indicators
St.dev/mean
29.6
St.dev/mean (adj.) 29.7
Max-min
22.4

32.6
32.4
26.1

32.8
32.7
25.9

33.9
33.8
28.6

36.8
36.6
32.2

42.3
43.1
38.1

41.9
42.5
40.2

39.7
39.7
35.2

38.9
38.9
29.8

43.2
43.2
37.9

43.1
43.1
42.3

43.5
43.5
36.6

40.8
41.0
38.4

1) in percentage points
See explanatory notes in Annex B
Source: Commission services

Difference1)
1995 to 2009 2000 to 2009
5.2
1.3
-7.0
-1.6
13.9
7.7
0.3
-6.3
0.0
8.1
-2.7
3.1
-2.9
11.7
9.5
-10.2
-0.9
-1.7
3.7
4.0
1.7
-6.0
-5.3
-0.1
-0.7
-0.4
0.0
12.4
2.5
8.3
5.4
-18.0
-5.8
2.8
-6.5
13.5
-9.3
4.2
-5.1
0.8
-

-3.3
-

28.9
28.6
25.2
24.7

3.1
2.7
1.0
1.1

-1.5
-1.6
-0.6
-0.4

31.7
31.4
25.7
25.3

30.2
29.9
24.9
24.6

3.4
3.1
1.5
1.4

-2.7
-2.8
-0.6
-0.4

38.8
39.1
34.2

39.9
40.0
33.5

10.2
10.3
11.2

-2.5
-3.1
-4.5

Table 80: Implicit tax rates in % - Capital and business income

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
17.1 17.7 18.2 19.9 20.1 19.1 19.2 19.5 19.5 20.0 20.6 20.7 20.0 20.6 18.5
:
:
:
:
:
:
:
:
:
9.9
:
9.2 17.5
:
:
22.6 18.3 20.3 16.7 18.0 17.4 19.1 20.7 21.8 21.8 19.8 19.5 20.0 17.7 17.3
21.2 22.1 22.7 27.6 27.4 23.9 17.7 17.3 21.4 30.3 36.1 30.8 31.0 26.0 22.4
17.2 20.1 19.5 20.7 23.5 23.8 17.4 16.1 16.1 16.5 17.6 19.6 20.6 19.5 18.3
11.6
6.8
8.1
9.5
7.0
3.8
3.0
4.5
6.0
6.1
5.8
6.1
6.9
8.0 10.7
:
:
:
:
:
:
: 11.3 12.4 13.0 13.6 14.7 13.4 11.4 10.1
:
:
:
:
: 15.0 13.1 14.2 13.3 13.3 14.3
:
:
:
:
:
:
:
:
: 20.2 18.9 20.1 19.8 21.0 23.3 26.3 29.6 21.1 18.3
15.7 17.5 17.9 18.1 20.2 20.8 21.5 19.9 18.7 19.4 19.9 22.2 20.9 20.7 16.2
18.0 19.4 21.9 20.0 22.4 22.4 22.4 21.2 24.1 21.8 21.7 25.5 27.7 27.8 29.0
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
10.2
9.2
9.9 12.4 10.2
6.7
7.0
7.0
5.4
5.9
7.2
8.7 10.7 13.8
6.9
9.5
7.3
7.1
6.9
5.9
4.5
3.7
3.6
5.3
6.6
7.4
9.9
9.6 11.0
8.7
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
12.0 11.6 10.5 10.9 11.9 13.4 13.6 13.2 13.4 11.9 12.3 12.4 14.3 13.7 13.4
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
15.8 17.5 17.1 16.9 16.7 14.9 16.6 17.1 14.3 13.8 12.5 12.2 11.0 11.9 10.4
21.8 25.0 25.3 25.6 24.1 23.2 31.4 25.1 24.1 23.5 21.0 20.8 22.1 23.0 22.9
14.9 15.1 15.4 14.8 16.6 15.9 15.7 16.9 15.6 14.5 15.9 16.1 18.6 17.8 15.9
14.6 17.0 19.0 19.0 20.3 22.5 21.0 21.3 19.4 18.5 18.9 19.9 22.4 25.5 22.1
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
8.9 11.9 11.4 11.0 10.9 11.1 12.5 13.1 13.2 14.7 17.7 17.8 19.7 17.7 16.4
32.2 28.8 25.2 25.0 23.6 20.2 19.3 19.9 19.9 16.2 17.3 16.3 15.9 15.3 15.3
21.7 24.0 25.5 27.6 27.4 31.5 21.9 23.6 22.0 21.9 22.1 20.5 22.1 22.9 23.1
13.9 17.6 19.6 19.8 25.0 32.0 23.4 19.1 19.4 19.7 25.6 22.3 27.2 20.3 25.8
20.6 20.8 22.6 24.1 25.2 26.1 27.2 23.4 20.5 21.4 23.6 25.8 24.9 24.5 22.3

NO
IS

21.7
:

21.3
:

21.3
:

21.2
:

23.7
:

22.7
:

22.4
:

22.5
:

19.8
:

21.0
:

20.6
:

21.7
:

22.6
:

22.0
:

20.1
:

EU-27 average
weighted
arithmetic

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

EA-17 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

17.1
17.3
17.7
17.2

19.2
19.2
18.7
18.0

19.7
19.5
19.0
18.3

19.9
19.7
19.4
18.6

21.8
21.4
19.6
18.8

21.7
21.5
19.1
18.6

19.8
19.7
18.3
17.8

18.8
18.8
17.6
17.6

18.7
18.7
17.3
17.3

18.7
18.7
17.1
17.1

19.3
19.3
17.6
17.6

21.5
21.3
18.7
18.3

22.2
22.0
19.4
19.0

21.0
20.9
18.9
18.6

EU-25 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

17.6
17.6
16.8
16.6

19.3
19.3
17.2
17.0

20.1
19.9
17.7
17.4

20.6
20.4
18.2
17.9

22.4
22.1
18.8
18.3

22.6
22.4
18.5
18.2

21.0
20.9
17.4
17.1

19.5
19.5
16.7
16.7

19.0
19.0
16.6
16.6

19.2
19.2
16.9
16.9

20.3
20.3
17.9
17.9

22.2
22.0
18.5
18.3

22.8
22.6
19.5
19.2

Convergence indicators
St.dev/mean
33.9
St.dev/mean (adj.) 32.9
Max-min
23.3

34.3
33.4
22.0

33.0
32.4
18.4

33.8
33.3
20.7

35.9
35.4
21.5

41.8
42.4
28.2

40.2
40.6
28.4

35.6
35.6
21.5

34.2
34.2
18.8

36.9
36.9
24.4

38.1
38.1
30.3

35.6
35.4
24.7

33.8
33.9
24.0

1) in percentage points
See explanatory notes in Annex B
Source: Commission services

Difference1)
1995 to 2009 2000 to 2009
1.4
-0.6
-5.3
-0.1
1.2
-1.4
1.1
-5.4
-0.9
6.9
-1.9
0.5
-4.6
11.0
6.5
-3.3
0.2
-0.8
4.2
1.4
0.0
-5.3
-4.5
1.1
-0.3
1.0
0.1
7.5
-0.5
7.5
5.3
-17.0
-5.0
1.5
-8.4
11.9
-6.3
1.7
-3.8
-1.5
-

-2.6
-

19.3
19.2
17.8
17.6

2.2
1.9
0.1
0.3

-2.3
-2.3
-1.3
-1.0

21.4
21.3
18.6
18.4

19.8
19.7
17.3
17.2

2.2
2.0
0.5
0.6

-2.8
-2.8
-1.2
-1.0

29.6
29.6
19.9

34.1
33.7
22.1

0.2
0.9
-1.2

-7.7
-8.6
-6.1

Table 81: Implicit tax rates in % - Corporate income

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
20.3 23.5 24.6 28.3 27.9 24.4 24.2 23.2 22.3 22.0 22.0 22.6 21.0 21.6 16.9
:
:
:
:
:
:
:
:
: 15.9
: 12.6 28.3
:
:
47.2 31.4 41.4 27.8 30.1 26.2 28.2 30.3 32.0 29.8 25.5 25.5 25.7 23.8 19.9
19.3 21.1 21.1 27.4 19.7 23.1 21.1 20.0 22.3 24.9 26.7 28.7 29.1 24.0 23.1
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
15.2
9.1
9.8 11.9
8.9
4.1
3.0
4.7
6.5
6.9
5.7
5.8
7.1
8.0 12.6
:
:
:
:
:
:
:
9.9 10.1 10.3 10.1 10.4
8.9
8.0
7.5
:
:
:
:
: 26.4 20.7 21.4 17.9 17.0 19.7
:
:
:
:
:
:
:
:
: 30.7 28.5 31.4 31.2 35.2 43.5 51.9 63.1 35.1 24.5
21.5 26.0 26.2 24.7 28.7 29.6 32.9 29.0 24.4 26.4 26.1 31.8 28.4 27.0 15.4
19.5 21.8 25.9 18.8 22.4 19.2 23.6 20.9 24.6 21.3 20.7 27.0 30.4 32.3 35.2
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
61.6 47.9 14.9 17.1 12.5
8.6
8.8
8.3
6.6
7.9
9.6 11.0 13.0 17.9
8.3
20.1 12.7 10.5 10.3
7.4
3.9
2.5
2.6
5.7
7.2
8.0 10.8
9.8 11.1
8.3
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
: 23.6 22.7 25.8 28.7 25.6 20.1 19.3 17.4 18.3 15.5 18.3 18.9 19.1
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
19.8 23.5 22.3 22.7 21.8 18.4 17.2 18.0 14.4 14.4 12.4 12.0 10.2 11.1
8.0
24.8 27.9 28.5 29.4 27.6 27.1 37.6 28.7 27.1 26.2 23.7 23.1 24.3 25.2 25.0
46.8 51.6 46.2 42.7 42.5 37.1 37.2 37.0 21.9 18.6 21.0 19.0 20.4 20.3 14.7
16.2 18.6 20.7 19.1 21.3 24.5 21.8 22.1 19.4 19.3 20.5 22.3
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
16.7 28.3 20.7 19.0 16.6 19.6 22.2 24.6 21.0 23.0 33.8 30.5 30.5 28.3 23.8
51.2 52.8 49.8 52.7 49.7 40.2 32.5 34.4 34.8 22.6 23.3 20.3 19.8 22.0 23.4
18.4 21.9 23.9 26.7 26.2 31.2 19.1 22.2 20.0 19.5 18.7 16.4 18.2 19.6 18.6
16.8 19.1 20.3 19.8 24.0 32.7 23.7 18.8 18.1 18.1 23.3 18.4 23.2 17.4 25.8
23.3 24.6 29.1 29.3 30.1 31.0 31.9 23.8 19.5 19.6 23.7 26.1 22.8 22.8 18.4

NO
IS

23.7
:

21.8
:

21.4
:

21.7
:

23.7
:

21.7
:

21.2
:

21.6
:

19.3
:

20.6
:

19.4
:

21.0
:

20.8
:

20.1
:

18.0
:

EU-27 average
weighted
arithmetic

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

EA-17 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

20.7
22.0
22.4
22.3

24.1
24.8
25.3
24.6

25.6
26.0
25.3
24.6

23.1
23.9
25.3
24.6

25.6
26.0
25.1
24.5

25.4
25.1
24.6
23.5

27.0
26.6
23.6
22.6

24.9
24.9
22.3
22.3

23.7
23.7
21.1
21.1

24.0
24.0
20.3
20.3

24.9
24.9
21.6
21.6

29.8
29.5
22.8
22.6

31.6
30.9
23.8
23.4

27.0
26.6
21.7
21.6

EU-25 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

21.9
22.7
27.0
26.2

24.7
25.1
27.2
26.3

26.7
26.8
25.5
25.1

25.2
25.5
25.0
24.6

26.9
27.0
24.6
24.3

27.2
27.0
24.3
23.6

28.1
27.8
23.1
22.5

24.6
24.6
21.5
21.5

22.6
22.6
20.0
20.0

22.7
22.7
19.4
19.4

24.4
24.4
20.8
20.8

28.0
27.8
21.5
21.4

28.6
28.3
22.3
22.2

Convergence indicators
St.dev/mean
54.2
St.dev/mean (adj.) 52.2
Max-min
46.4

46.1
45.1
43.7

42.3
42.3
40.0

40.5
40.7
42.5

42.4
42.3
42.3

40.4
42.7
36.2

42.5
44.5
35.1

42.7
42.7
34.4

40.4
40.4
29.1

37.3
37.3
28.3

41.9
41.9
37.7

48.4
47.4
46.0

53.5
51.3
56.0

1) in percentage points
See explanatory notes in Annex B
Source: Commission services

Difference1)
1995 to 2009 2000 to 2009
-3.5
-7.5
-27.2
-6.3
3.9
0.0
-2.5
8.5
-6.2
-6.1
-14.2
15.7
16.0
-53.3
-0.3
-11.8
4.4
-9.6
-11.8
-10.4
0.2
-2.1
-32.1
-22.4
7.1
4.1
-27.8
-16.7
0.2
-12.6
9.0
-6.8
-4.9
-12.6
-5.7
-

-3.7
-

21.7
21.7
19.2
19.5

1.0
-0.3
-3.2
-2.9

-3.7
-3.4
-5.4
-4.0

25.3
25.1
20.8
20.8

20.9
20.9
18.4
18.6

-1.0
-1.8
-8.6
-7.6

-6.3
-6.0
-6.0
-5.0

36.2
34.4
27.1

40.3
38.1
27.7

-13.9
-14.2
-18.7

-0.1
-4.6
-8.5

Table 82: Implicit tax rates in % - Capital and business income of households and self-employed

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
13.6 13.2 13.2 13.1 13.1 12.9 13.0 13.8 14.2 14.9 15.6 15.2 15.0 15.5 16.1
:
:
:
:
:
:
:
:
:
4.4
:
5.0
5.3
:
:
8.5
8.9
8.4
8.2
8.2
9.2
9.5 10.3 10.5 11.1 10.3
9.3
9.5
8.2 11.1
21.9 21.6 23.0 24.7 38.9 22.2
8.6
9.0 15.3 34.5 50.0 27.0 26.0 21.7 14.9
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
3.9
2.8
4.3
3.9
2.6
2.8
2.5
3.3
3.4
2.6
5.0
4.7
3.8
4.0
2.2
:
:
:
:
:
:
: 14.8 18.8 18.9 23.5 28.5 29.5 22.2 17.7
:
:
:
:
:
8.6
8.2
9.3
9.6
9.7
9.7
:
:
:
:
:
:
:
:
: 13.7 13.1 13.0 12.6 12.4 12.4 13.6 14.3 13.0 13.5
11.4 11.9 11.8 12.4 13.2 13.5 13.0 12.7 13.1 12.5 13.1 13.4 13.0 13.5 13.5
12.7 13.2 14.0 14.4 15.1 16.7 14.4 14.1 16.1 15.0 15.1 16.5 17.4 17.5 18.0
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
0.3
0.4
0.3
0.4
0.5
1.1
0.7
1.1
0.7
0.5
0.5
1.0
1.6
1.0
1.0
2.1
2.1
2.4
2.6
3.0
2.5
2.5
2.2
1.8
2.0
2.5
2.6
3.6
3.9
3.1
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
4.6
5.4
5.5
5.2
5.4
6.7
7.3
7.8
8.1
6.9
7.0
8.4
9.0
7.5
7.6
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
10.7 10.2
9.3
8.5
8.6
8.0 12.9 12.8 11.8 10.4 10.4 10.5 11.0 11.8 14.6
11.2 11.0 10.2
9.7
8.5
8.1
9.0
9.8
8.8
7.8
6.7
7.5
8.9 10.0 11.3
8.1
7.9
8.0
8.0 10.0 10.0 10.8 11.9 12.6 11.6 12.6 13.5 16.2 15.0 15.4
9.8 11.4 12.0 14.0 12.2 13.0 12.7 12.8 12.6
9.6
8.4
7.5
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
6.9
7.6
7.8
7.8
7.5
7.0
8.0
7.5
7.8
8.8
7.3
7.9 10.0
9.6 10.9
17.2 16.3 13.5 13.9 13.0 11.8 12.5 13.2 12.5 12.0 13.4 13.0 12.4 10.3 10.8
20.4 20.8 21.6 21.9 21.7 22.5 21.0 19.3 18.5 18.3 20.9 22.4 22.9 21.5 21.2
7.5 12.6 15.5 16.8 22.2 25.7 18.7 16.1 17.7 19.3 24.1 25.5 27.0 19.3 18.9
13.7 13.1 12.6 14.8 15.8 16.1 16.9 17.3 16.5 17.8 17.8 19.1 21.0 20.4 20.4

NO
IS

16.8
:

18.0
:

18.4
:

17.2
:

19.3
:

20.3
:

23.7
:

17.4
:

14.2
:

14.6
:

14.4
:

24.4
:

28.8
:

29.8
:

25.5
:

EU-27 average
weighted
arithmetic

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

:
:

EA-17 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

12.1
12.2
11.8
11.9

12.4
12.5
11.8
12.0

12.5
12.6
11.8
11.9

12.9
12.9
12.0
12.1

13.2
13.2
11.6
11.7

13.6
13.7
11.6
11.8

13.2
13.3
11.7
11.9

13.1
13.1
12.0
12.0

13.6
13.6
12.3
12.3

13.0
13.0
11.8
11.8

13.3
13.3
12.4
12.4

14.3
14.1
13.4
13.1

14.8
14.5
14.4
13.5

14.6
14.2
13.5
12.8

EU-25 average
weighted
weighted (adj.)
arithmetic
arithmetic (adj.)

12.3
12.4
10.2
10.6

12.6
12.7
10.6
10.8

12.7
12.8
10.8
11.0

13.6
13.5
11.1
11.3

14.8
14.5
12.2
12.2

14.7
14.7
11.6
11.8

13.9
14.0
10.8
11.0

13.9
13.9
11.0
11.0

14.3
14.3
11.6
11.6

14.6
14.6
12.2
12.2

15.3
15.3
13.6
13.6

15.8
15.7
13.4
13.2

16.7
16.4
14.3
13.8

Convergence indicators
St.dev/mean
57.2
St.dev/mean (adj.) 52.7
Max-min
21.6

54.7
50.5
21.3

54.9
50.7
22.7

57.3
53.0
24.3

73.3
67.9
38.4

57.5
55.6
24.5

48.4
47.1
20.2

43.1
43.1
18.2

44.4
44.4
18.1

62.1
62.1
34.0

76.6
76.6
49.5

60.9
60.4
27.5

58.2
58.6
27.9

1) in percentage points
See explanatory notes in Annex B
Source: Commission services

Difference1)
1995 to 2009 2000 to 2009
2.4
3.1
2.7
2.0
-7.0
-7.3
-1.7
-0.7
-0.3
2.1
0.0
5.3
1.3
0.7
-0.1
1.0
0.6
3.0
0.9
3.9
6.6
0.1
3.2
7.4
5.4
4.0
4.0
-6.4
-1.0
0.9
-1.3
11.4
-6.8
6.7
4.2
8.8
-

5.2
-

15.0
14.6
13.6
12.8

2.9
2.4
1.8
0.9

1.4
1.0
2.1
1.0

15.8
15.5
12.9
12.5

15.9
15.6
12.7
12.3

3.6
3.2
2.5
1.8

1.2
0.9
1.1
0.6

49.9
50.1
21.3

46.4
46.7
20.2

-10.8
-6.0
-1.4

-11.1
-9.0
-4.3

Table 83: Implicit tax rates - Energy1)

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995
91.6
14.7
38.7
200.3
168.3
6.3
112.2
157.7
128.1
169.6
236.3
26.4
10.1
12.3
140.9
58.5
67.5
110.4
122.9
20.6
164.6
15.1
126.2
29.9
96.7
133.5
142.6

1996
90.8
6.5
41.4
213.1
151.9
13.1
121.1
161.3
134.3
167.5
259.1
27.1
18.1
16.4
138.6
53.1
82.4
109.2
116.7
26.0
163.5
13.6
126.0
29.5
96.2
163.4
147.8

1997
90.6
13.0
42.0
217.7
149.6
18.4
139.5
157.0
128.9
169.6
269.6
26.4
26.7
25.0
143.0
62.2
100.9
123.9
136.3
27.5
152.5
25.3
138.9
32.1
106.6
162.5
185.7

1998
91.1
24.7
46.0
248.7
150.3
30.0
140.4
138.6
138.5
171.3
257.8
29.3
44.7
38.9
151.2
77.0
181.4
129.6
129.7
37.5
159.4
36.1
177.7
32.2
104.6
166.6
208.2

1999
92.4
31.5
51.9
283.9
177.5
30.0
144.7
132.2
144.0
177.2
261.8
31.9
41.3
54.5
158.8
79.3
193.2
144.3
135.0
47.8
151.4
56.0
155.5
33.2
109.8
170.8
222.3

2000
92.4
40.6
55.2
301.0
192.7
31.6
140.7
117.3
137.9
174.2
245.8
43.1
48.2
57.9
164.4
79.7
180.8
153.4
141.6
59.0
111.8
58.2
118.6
42.4
108.7
179.7
245.8

2001
92.2
42.9
65.3
316.2
200.4
43.4
126.7
118.0
134.8
159.3
240.4
61.2
43.2
64.8
164.3
82.4
160.5
158.6
146.2
66.8
133.4
37.8
136.3
37.1
112.4
176.1
236.6

2002
97.3
40.4
74.1
325.6
211.6
46.2
150.4
110.8
143.0
177.7
235.9
64.6
48.3
75.6
169.7
92.9
163.4
162.2
151.3
77.4
157.7
36.5
144.9
44.2
113.4
191.0
244.2

2003
97.2
50.5
71.9
325.5
221.1
50.3
155.0
111.1
141.8
172.8
242.2
125.3
51.8
79.7
173.9
96.5
122.1
167.6
151.7
72.1
167.7
43.7
141.8
59.3
112.0
202.7
225.6

2004
109.2
61.6
81.1
323.7
214.2
61.9
172.4
115.4
141.4
178.3
229.6
145.4
60.4
77.7
185.7
96.6
113.6
178.5
163.0
75.3
167.4
51.5
146.1
70.3
112.8
207.5
235.5

2005
116.3
62.7
95.9
315.7
209.3
75.3
170.8
115.7
140.3
176.1
229.2
145.8
71.8
81.7
193.7
100.8
135.5
197.9
155.7
96.1
167.5
59.4
145.4
77.2
115.4
211.0
233.8

2006
115.2
65.7
102.5
310.9
206.8
84.3
170.8
114.8
146.7
180.2
237.4
146.5
75.7
83.3
194.6
103.8
154.1
213.9
155.5
101.4
171.7
67.2
147.7
82.8
111.0
218.7
237.6

2007
128.0
93.1
113.6
310.6
209.6
93.9
189.2
125.3
148.2
181.2
236.4
147.5
82.9
92.6
202.8
118.6
221.3
207.3
165.4
116.4
178.2
87.8
165.9
95.6
110.8
220.1
252.6

2008
114.6
110.0
132.6
316.6
203.9
105.1
175.2
126.4
148.7
177.5
233.1
138.3
92.3
102.7
212.3
121.6
176.0
224.6
170.6
128.6
175.0
79.1
168.4
108.3
124.2
218.8
218.7

2009
119.0
108.4
130.8
330.7
215.5
127.8
199.2
135.5
157.5
182.2
259.6
142.1
96.5
116.5
210.1
:
202.4
230.3
171.5
107.3
:
86.0
226.8
100.8
129.9
210.0
221.1

NO
IS

150.8
42.7

151.7
44.1

170.4
46.4

148.5
45.3

156.9
46.1

176.2
49.2

178.5
39.9

187.3
38.8

180.7
38.8

165.0
43.2

184.1
60.6

195.0
69.9

200.3
:

196.9
:

:
:

158.6
158.6
139.4
139.4
99.5
99.5

166.5
166.5
147.5
147.5
106.3
106.3

170.4
170.4
153.7
153.7
116.4
116.4

182.9
182.9
166.4
166.4
122.7
122.7

187.8
187.8
171.1
171.1
123.1
123.1

184.8
184.8
169.3
169.3
124.3
124.3

193.0
193.0
177.3
177.3
131.5
131.5

192.1
192.1
177.2
177.2
134.6
134.6

192.9
192.9
178.6
178.6
139.9
139.9

191.7
191.7
179.7
179.7
144.3
144.3

194.5
194.5
182.8
182.8
148.2
148.2

198.7
198.7
188.3
188.3
159.1
159.1

190.9
190.9
183.8
183.8
159.4
159.4

164.6
164.6
158.4
158.4
117.0
117.0

167.8
167.8
161.3
161.3
122.6
122.6

167.1
167.1
161.4
161.4
130.2
130.2

178.7
178.7
173.0
173.0
133.7
133.7

178.6
178.6
172.7
172.7
129.3
129.3

177.1
177.1
171.4
171.4
130.9
130.9

185.2
185.2
179.6
179.6
137.9
137.9

188.2
188.2
183.0
183.0
141.9
141.9

186.7
186.7
182.4
182.4
147.4
147.4

185.5
185.5
182.0
182.0
151.0
151.0

188.4
188.4
185.1
185.1
154.9
154.9

190.3
190.3
187.3
187.3
165.1
165.1

159.4
159.4
144.3
144.3
106.7
106.7

167.3
167.3
152.0
152.0
113.3
113.3

171.2
171.2
157.7
157.7
123.2
123.2

183.6
183.6
169.8
169.8
129.0
129.0

188.6
188.6
174.5
174.5
129.0
129.0

185.8
185.8
173.0
173.0
131.1
131.1

194.1
194.1
181.3
181.3
138.9
138.9

193.1
193.1
181.1
181.1
141.5
141.5

194.0
194.0
182.3
182.3
146.5
146.5

192.9
192.9
183.2
183.2
151.0
151.0

195.9
195.9
186.3
186.3
154.7
154.7

69.0
69.0
252.6

65.1
65.1
256.6

60.1
60.1
233.1

58.9
58.9
253.9

58.2
58.2
269.4

56.8
56.8
279.1

54.8
54.8
289.1

51.4
51.4
281.8

47.8
47.8
272.2

43.5
43.5
256.3

41.9
41.9
245.2

EU-27 average
GDP-weighted
157.5
GDP-weighted (adj.) 157.5
base-weighted
138.8
base-weighted (adj.) 138.8
arithmetic
96.4
arithmetic (adj.)
96.4
EA-17 average
GDP-weighted
165.0
GDP-weighted (adj.) 165.0
base-weighted
160.5
base-weighted (adj.) 160.5
arithmetic
115.0
arithmetic (adj.)
115.0
EU-25 average
GDP-weighted
158.3
GDP-weighted (adj.) 158.3
base-weighted
143.3
base-weighted (adj.) 143.3
arithmetic
102.9
arithmetic (adj.)
102.9
Convergence indicators
St.dev/mean
68.8
St.dev/mean (adj.)
68.8
Max-min
230.0
1)

Energy taxes in Euro per tons of oil equivalent (TOE), base year: 2000
See explanatory notes in Annex B
Source: Commission services

Difference
1995 to 2009 2000 to 2009
27.5
26.7
93.7
67.8
92.0
75.6
130.4
29.7
47.2
22.8
121.5
96.2
86.9
58.5
-22.2
18.2
29.4
19.6
12.7
8.0
23.3
13.8
115.7
99.1
86.4
48.3
104.2
58.6
69.3
45.8
134.9
21.6
119.9
76.9
48.7
29.9
86.7
48.3
71.0
27.8
100.7
108.2
70.9
58.3
33.2
21.2
76.4
30.3
78.5
-24.7
-

200.3
199.3
192.1
190.8
168.7
167.2

42.7
41.8
53.4
52.0
72.3
70.8

12.4
11.4
21.0
19.6
45.6
44.1

188.1
188.1
185.6
185.6
163.7
163.7

199.7
199.2
197.1
196.6
175.6
175.6

34.6
34.2
36.6
36.1
60.6
60.6

21.0
20.6
24.4
23.9
46.4
46.4

200.1
200.1
191.3
191.3
164.6
164.6

192.4
192.4
186.8
186.8
164.6
164.6

201.7
200.7
195.1
193.6
174.9
172.8

43.4
42.4
51.7
50.2
72.0
69.9

13.1
12.1
20.5
19.1
46.0
43.8

37.4
37.4
227.7

34.3
34.3
237.5

35.9
35.2
244.7

-32.9
-33.6
14.7

-22.3
-22.9
-24.7

Table 84: Implicit tax rates, deflated - Energy1)

BE
BG
CZ
DK
DE
EE
IE
EL
ES
FR
IT
CY
LV
LT
LU
HU
MT
NL
AT
PL
PT
RO
SI
SK
FI
SE
UK

1995
97.9
429.9
50.0
219.3
172.4
9.6
136.5
206.1
147.5
177.6
268.7
30.6
13.7
14.9
173.8
111.6
78.8
121.0
128.5
34.7
191.4
160.3
180.2
40.1
103.1
140.3
152.3

1996
97.1
87.2
49.9
229.8
154.9
16.6
145.6
197.1
150.3
172.8
284.7
30.5
21.3
17.6
164.5
82.8
94.2
118.3
120.5
37.6
185.7
98.4
161.5
37.1
101.9
172.1
153.6

1997
95.6
17.1
47.2
230.0
151.3
20.9
162.7
181.2
140.5
173.2
289.2
28.9
29.1
25.1
165.7
82.8
114.2
131.2
140.6
34.9
167.1
77.1
166.0
38.0
111.7
168.5
192.1

1998
95.7
28.2
48.7
261.9
152.1
32.6
156.3
152.5
148.7
174.7
271.6
31.4
47.3
38.8
172.9
90.8
201.3
136.7
133.1
42.8
170.5
77.2
201.9
37.4
108.2
172.3
214.5

1999
96.5
34.5
53.6
295.8
179.7
31.7
154.7
141.6
151.3
181.2
271.4
33.3
43.2
55.6
172.9
87.9
211.7
151.1
137.6
51.3
158.6
79.0
168.3
37.0
113.9
174.8
225.9

2000
92.4
40.6
55.2
301.0
192.7
31.6
140.7
117.3
137.9
174.2
245.8
43.1
48.2
57.9
164.4
79.7
180.8
153.4
141.6
59.0
111.8
58.2
118.6
42.4
108.7
179.7
245.8

2001
90.7
41.2
64.2
309.4
198.3
41.2
120.2
114.5
130.7
157.2
234.2
59.6
42.6
65.4
167.4
77.1
163.2
154.1
144.3
64.9
130.0
27.9
126.4
35.2
110.6
171.3
232.9

2002
95.3
38.0
74.2
315.9
208.3
42.9
139.5
104.7
134.9
173.7
224.2
62.4
45.9
77.3
172.4
84.9
162.6
155.6
148.4
73.0
150.2
22.3
127.1
40.8
111.1
183.7
236.0

2003
94.5
47.1
71.7
314.0
217.1
45.7
144.7
102.0
130.2
166.9
225.1
117.6
47.1
83.1
176.0
85.4
121.1
159.1
147.5
66.7
156.9
22.1
119.2
52.8
109.8
193.6
212.7

2004
103.6
55.0
78.4
306.6
209.0
54.8
158.3
103.2
125.2
169.5
207.9
132.9
51.0
79.9
177.1
83.0
110.6
168.2
156.1
66.7
153.0
23.0
118.5
60.1
109.8
197.2
218.1

2005
106.9
51.9
93.0
290.2
202.2
63.8
154.0
100.4
119.3
163.8
201.7
129.4
54.8
78.4
174.0
85.0
128.5
182.1
145.9
84.5
149.2
24.7
114.6
64.7
110.6
196.8
211.5

2006
103.0
50.4
98.9
278.8
198.1
67.4
150.1
96.5
119.9
163.5
202.7
126.7
52.6
74.5
161.8
82.8
138.6
192.7
142.5
87.6
148.3
26.2
113.6
67.2
104.4
199.2
208.5

2007
112.0
66.2
108.1
272.2
198.5
69.2
163.8
102.3
117.6
161.0
196.8
123.1
49.9
77.5
161.2
93.5
189.1
183.8
148.2
97.6
150.4
32.2
123.8
76.5
101.8
196.5
216.7

2008
96.4
71.7
126.9
267.1
190.7
72.4
152.0
99.5
114.7
153.2
187.2
110.4
48.9
78.5
166.0
92.8
146.9
193.0
148.7
105.3
143.8
25.2
121.4
84.2
111.8
188.6
178.7

2009
103.3
72.0
125.1
285.6
202.8
89.9
176.5
105.8
122.7
158.3
207.8
113.8
51.9
94.9
166.2
:
170.3
201.7
149.7
83.8
:
26.6
163.2
80.3
118.4
178.6
177.4

NO
IS

188.4
49.6

184.0
49.8

202.4
51.4

176.3
48.5

178.3
48.1

176.2
49.2

176.2
35.6

189.5
33.5

178.1
33.7

154.4
36.5

160.9
51.2

159.1
52.9

159.1
:

144.5
:

:
:

168.9
168.9
152.2
152.2
117.9
117.9

174.3
174.3
156.3
156.3
117.8
117.8

176.9
176.9
160.8
160.8
125.9
125.9

187.9
187.9
171.6
171.6
129.4
129.4

187.8
187.8
171.1
171.1
123.1
123.1

181.4
181.4
165.9
165.9
121.3
121.3

186.7
186.7
171.2
171.2
126.1
126.1

183.2
183.2
168.5
168.5
127.0
127.0

180.7
180.7
166.8
166.8
128.8
128.8

175.5
175.5
163.9
163.9
129.0
129.0

173.7
173.7
162.7
162.7
128.0
128.0

173.6
173.6
163.7
163.7
133.0
133.0

162.0
162.0
155.4
155.4
128.7
128.7

174.9
174.9
168.8
168.8
131.4
131.4

175.6
175.6
169.1
169.1
134.0
134.0

173.3
173.3
167.7
167.7
139.9
139.9

183.8
183.8
178.3
178.3
140.7
140.7

178.6
178.6
172.7
172.7
129.3
129.3

173.8
173.8
168.2
168.2
128.1
128.1

179.4
179.4
173.9
173.9
132.6
132.6

180.0
180.0
175.1
175.1
134.5
134.5

175.7
175.7
171.6
171.6
136.3
136.3

170.7
170.7
167.3
167.3
135.9
135.9

169.4
169.4
166.4
166.4
135.1
135.1

167.7
167.7
164.9
164.9
140.0
140.0

169.3
169.3
154.4
154.4
119.9
119.9

174.9
174.9
159.6
159.6
123.5
123.5

177.5
177.5
164.0
164.0
131.8
131.8

188.6
188.6
174.7
174.7
135.2
135.2

188.6
188.6
174.5
174.5
129.0
129.0

182.4
182.4
169.7
169.7
128.2
128.2

187.8
187.8
175.3
175.3
133.8
133.8

184.3
184.3
172.7
172.7
134.4
134.4

181.9
181.9
170.9
170.9
135.9
135.9

176.9
176.9
167.9
167.9
136.2
136.2

175.2
175.2
166.6
166.6
135.2
135.2

58.7
58.7
268.1

60.9
60.9
272.1

57.7
57.7
243.4

57.5
57.5
264.1

58.2
58.2
269.4

57.8
57.8
281.5

56.1
56.1
293.6

53.4
53.4
291.8

50.7
50.7
283.6

47.1
47.1
265.5

46.4
46.4
252.6

EU-27 average
GDP-weighted
171.1
GDP-weighted (adj.) 171.1
base-weighted
159.6
base-weighted (adj.) 159.6
arithmetic
133.0
arithmetic (adj.)
133.0
EA-17 average
GDP-weighted
177.7
GDP-weighted (adj.) 177.7
base-weighted
173.8
base-weighted (adj.) 173.8
arithmetic
133.2
arithmetic (adj.)
133.2
EU-25 average
GDP-weighted
170.8
GDP-weighted (adj.) 170.8
base-weighted
156.6
base-weighted (adj.) 156.6
arithmetic
120.0
arithmetic (adj.)
120.0
Convergence indicators
St.dev/mean
68.6
St.dev/mean (adj.)
68.6
Max-min
420.2
1)

Energy taxes in Euro per tons of oil equivalent (TOE), base year: 2000
See explanatory notes in Annex B
Source: Commission services

Difference
1995 to 2009 2000 to 2009
5.4
10.9
-357.9
31.4
75.1
69.9
66.4
-15.4
30.4
10.1
80.2
58.3
40.0
35.8
-100.3
-11.5
-24.8
-15.2
-19.3
-16.0
-60.9
-38.0
83.2
70.7
38.2
3.6
80.1
37.0
-7.6
1.9
91.5
-10.5
80.7
48.3
21.2
8.1
49.0
24.8
-133.6
-31.6
-17.0
44.5
40.2
37.9
15.3
9.6
38.3
-1.1
25.1
-68.4
-

170.5
169.5
162.9
161.5
137.1
135.7

-0.7
-1.7
3.3
1.9
4.1
2.7

-17.4
-18.4
-8.3
-9.6
14.0
12.6

161.6
161.6
159.6
159.6
134.8
134.8

172.6
172.1
170.6
170.0
145.7
145.5

-5.1
-5.7
-3.2
-3.9
12.5
12.4

-6.0
-6.6
-2.1
-2.7
16.4
16.3

175.3
175.3
167.4
167.4
139.6
139.6

163.8
163.8
159.0
159.0
135.2
135.2

172.2
171.2
166.5
165.0
144.7
142.6

1.4
0.4
9.9
8.4
24.7
22.6

-16.4
-17.5
-8.0
-9.6
15.7
13.6

43.2
43.2
240.0

41.1
41.1
242.0

42.3
41.6
259.0

-26.2
-27.0
-161.2

-15.9
-16.6
-10.5