| Summary: | Taxation trends in the European Union: 2010 covers the development of taxation in all 27 Members of the European Union, Iceland and Norway in a comparable format since 1995. This edition of the publication 'Taxation trends in the European Union' covers the 1995-2008 period, corresponding to the years for which national accounts data are generally available in the ESA95 format. The publication is divided into three parts. Part I reviews the major trends and developments in taxation in the Union, putting it into perspective with economic activity. Part II presents the economic classification of taxes and conducts a comparison of implicit tax rates between Member States. Part III contains 29 country chapters, which review the main trends in the development of the overall tax burden and give an overview of the tax system and of the main recent policy changes. This year's edition of the Taxation trends in the European Union appears two years from the start of a global recession, which has brought forth a wide range of tax policy measures. The measures up to spring 2010 are synthesised and quantified in a box in the report. European Union, taxation
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