falls by looking solely at standard classifications of taxes. Therefore a broad classification into three economic functions … economy. They do not measure the final incidence of taxes that can be shifted from one activity to another via behavioural … the moment a classification of taxes by economic function is only available for the old Member States of EU-15. Such …

The redistribution, i.e. social transfers (benefits), taxes and social contributions, has an important contribution in …

expenditure and/or the rise of some taxes, so that the ratio between the public debt and the GDP stabilizes (reduces, when it is …