This paper presents annual Swedish time series data on consumption taxes, i.e. the indirect taxation of goods and services, between 1862 and 2010. As a share of total state tax revenues, consumption taxes were very high at the beginning of the period, though as a share of GDP it was rather low....

In 2013, the total tax burden in the euro area was almost back to the level prevailing at the beginning of the century. The financial and economic crisis had initially led to a reduction in the tax burden, but fiscal consolidation has generated a rise in revenue. However, there is no general...

Taxation of consumption among European Union Member States is particularly important considering that many of these indirect taxes account for over 30% to the formation of budget revenues. Between taxes on consumption very important are VAT and excise duties for which special efforts are being...

The economic crisis that began in 2007 led to lower global economic growth, which generated lower revenues, including the decrease of the taxes. At EU level, at the beginning of the financial crisis the share of taxes in GDP was 39.3% in 2008, recorded a downward trend in 2009 and 2010,...

The implementation of tax reforms to reduce carbon dioxide (CO2) emissions has become increasingly popular. Nevertheless before prescribing these measures, they should be subject to a cost-benefit analysis. This paper evaluates the effects, in Spain, of a rise in the excise duties on energy to a...

This paper presents annual Swedish time series data regarding consumption taxes, i.e., the indirect taxation of goods and services, for the 1862–2013 period. As a share of total state tax revenue, consumption tax revenue was high at the beginning of the period, although as a share of GDP, it...

В статье рассматривается взаимосвязь налоговой политики и налоговых поступлений бюджета, в том числе влияние налоговых ставок на объем налоговых поступлений....