Taxation trends in the European Union
Labour taxes remain major source of tax revenue
The overall tax-to-GDP ratio, meaning the sum of taxes and social contributions in % of GDP, in the EU272 stood at 38.8% in 2011, from 38.3% in 2010 and 38.4% in 2009. The overall tax ratio in the euro area (EA17) increased to 39.5% in 2011, up from 39.0% in 2010 and 39.1% in 2009.
According to the research, lowest implicit tax rates on labour in Malta, on consumption in Spain and on capital in Lithuania.
For more details view the publication “Taxation trends in the European Union”.