This report contains a detailed statistical and economic analysis of the tax systems of the 28 Member States of the European Union, plus Iceland and Norway which are members of the European Economic Area. In addition to the analysis of Europe-wide trends, the report includes country chapters covering the 28 EU Member States, Iceland and Norway.
The study shows that revenues from consumption taxes including VAT and excise duties were up for the EU-28 as a percentage of GDP in 2015. However, the share of consumption taxes of total revenue rose only slightly to 28.7% compared to 28.5% in 2014.
The report also shows that the average top level of corporate tax fell from 22.5% to 21.9% from 2016-2017. It also provides an analysis on the medium- to long-term evolution of these trends.