Transfer stimulates dialogue between the European trade union movement and the academic and research community. It contributes research findings on issues of strategic relevance for trade unions, in particular with regard to developments at the European level. Transfer publishes original peer-reviewed research on issues such as new developments in industrial relations, social policy, and labour market developments.
Volume 16 Issue 1, February 2010
Taxation accounted for just under 40% of GDP across the 27 EU Member States in 2007. The structure of national tax systems vary greatly, but are dominated by three main categories of tax – taxes on production and imports, such as VAT, excise duties and the growing intro- duction of carbon taxes; taxes on incomes and wealth, such as income and wealth taxes; and social contributions. Revenues are divided almost equally between these three categories. There is also the growing modern phenomenon of ‘stealth taxes’, such as environmental charges, water charges, etc., to compensate for reductions in direct taxation in many Member States.