In 2006 the highest rates were in Germany 38

The overall tax burden was little changed in Europe since 1995. According to a study published by the European statistics office Eurostat, the total amount of collected taxes and social contributions throughout the European Union was, in 2004, 39.3 of GDP in the twenty - five, or 0.2 less than in 2003 and 0.4 less than in 1995. Eurostat still wants to see "a gradual process of reduction" especially since 1999 (41.2) peak and quote the Germany, the Poland and the Slovakia as the countries that recorded the strongest declines over the past decade.

The average rate of 39.3 covers large disparities between Member States with, for example, a tax burden 28.5 in Lithuania and Latvia, and 50 in Sweden or the Denmark. The new Member States have generally low tax rates, unless the Ireland (30.2), the Portugal (34.5) and the Spain (34.6). But in total, the rate of taxation of the European Union is still higher than the United States and the Japan of approximately 14.

Little change in ten years

Not only the overall weight of taxation did not fundamentally differ ten years in the European Union, but the respective share of each source of tax revenue has changed little, also.

For example, that Eurostat appoints "the implicit tax rate" work, i.e. the tax average actual load imposed on the employment, was virtually unchanged since 1995 "despite a broad consensus on the appropriateness of a reduction in the taxation of labour", note Eurostat: this rate reached 35.9 in 2004 in the Union to twenty-five against 35.6 in 2003 and 35.7 per cent in 1995. Evidence, perhaps, the famous European social model, characterised by maintaining a certain degree of social protection, continues. Or sign, also, that it has difficulty in reform, in the sense of a lower tax cost. A few countries, such as the United Kingdom, the Netherlands, the Finland, the Sweden and the Denmark have managed to reduce the weight of this tax. The France, the Italy, the Greece have however increased (see table).

Major disparities

At the same time, the tax burden on capital has increased slightly and steadily for ten years. In 2003 it reached 25.8, 23.1 in 1995. Here again, the disparities between Member States are important: tax rates highest are in the Denmark (43.8 in 2004), in France (36.9) and the United Kingdom (34.9), the lowest range in Lithuania (6.8) and the other Baltic countries. Finally, the consumption tax rate is a little adjusted to 21.9 in 2004 compared to 21.1 in 1995. Last year, it is the Denmark (33.3) and Hungary (28.6) that consumption was the imposed.

In total, therefore, the work that remains in Europe heavily taxable activity and revenues represent nearly half of the total of the Union. Notable exceptions, the Denmark, the Spain, the Ireland, the Portugal and the United Kingdom offer tax rates on capital higher than those affecting labour.

Finally, Eurostat notes that the maximum tax rate on the benefit of the companies recorded a "clear downward trend" in recent years. In 2006, the highest rates were in Germany (38.6), in Italy (37.3) and Spain (35). The France, for its part, is located in the quarter the highest with 33.3.