Who pays the taxes?

de Kam, C. A. and de Haan, J. and Giles, C. and Manresa, A. and Berenguer, E. and Calonge, S. (1996): Who pays the taxes?

Abstract

The European Union is legally entitled to the revenue from (1) agricultural and sugar levies, (2) customs duties, (3) a 1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union is actively involved in the search for a fifth own revenue source. Therefore, the European Commission (DG XIX) has invited the authors to trace 'who pays the taxes'. As requested, our report gives a general account of methods to investigate impacts of taxation. More specifically, we have estimated the incidence of national tax systems (Germany, the Netherlands, Spain and the United Kingdom), and the incidence of present own resources and prospective new (tax) resources of the European Union. Up till now, such information was not (readily) available.

• Item Type: MPRA Paper
• Language: English
• Keywords: tax incidence in the European Union, prospective new EU tax resources
• Subjects: D - Microeconomics > D3 - Distribution > D31 - Personal Income, Wealth, and Their Distributions; D - Microeconomics > D3 - Distribution > D30 - General; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H24 - Personal Income and Other Nonbusiness Taxes and Subsidies

References

Andrés, J., J.J. Dolado, C. Molinas and A. Zabalza, 1990, The influence of Demand and Capital constraints on Spanish Unemployment, in: J.H. Drèze and C. Bean (eds.), Europe's Unemployment Problem, The MIT Press, Cambridge, Mass. Atkinson, A.B. and H. Sutherland, 1988, Tax-Benefit Models, STICERD, London. Banco de España, 1993, Cuentas Financieras de la Economia Espanola (1983-1992), Madrid. Barten, A.P., 1988, The History of Dutch Macroeconomic Modelling (1936-1986), in: W. Driehuis, M.M.G. Fase and H. den Hartog (eds.), Challenges for Macroeconomic Modelling, North-Holland, Amsterdam, 39-88. Barthold, T.A., 1993, How Should We Measure Distribution?, National Tax Journal XLVI, September, 291-299. Bodkin, R.G., 1988, A Survey of Non-Dutch European Macroeconometric Models: Some International Perspective, in: W. Driehuis, M.M.G. Fase and H. den Hartog (eds.), Challenges for Macroeconomic Modelling, North-Holland, Amsterdam, 221-257. Bodkin, R.G., L.R. Klein and K. Marwah, 1991, A History of Macroeconometric Model- Building, Edward Elgar, Brookfield. Brunia, N. and G.H. Kuper, 1990, De specificatie van de afwenteling van de collectieve lasten, Maandschrift Economie, 54, 49-55. Brunner, J.K. and H.-G. Petersen (eds.), 1990, Prospects and Limits of Simulation Models in Tax and Transfer Policy, Campus, Frankfurt/New York. CBS, 1988, Nationale Rekeningen 1987, Den Haag. CBS, 1993, Nationale Rekeningen 1992, Den Haag. CBS, 1993a, "Inkomens van 1959-1990", 10 Sociaal-economische maandstatistiek 6, 40-47. Church, K.B., P.R. Mitchell, D.S. Turner, K.F. Wallis and J.D. Whitley, 1991, Comparative Properties of Models of the UK Economy, National Institute Economic Review, 137, 59-74. Church, K.B., P.R. Mitchell, P.N. Smith and K.F. Wallis, 1993, Comparative Properties of Models of the UK Economy, National Institute Economic Review, 145, 87-107. CPB, 1992, FKSEC, a macroeconometric model for the Netherlands, Stenfert Kroese, Leiden. CPB, 1993, Centraal Economisch Plan 1993, Sdu, Den Haag. Deutsche Bundesbank, 1994, Macroeconometric model of the German economy, Frankfurt am Main. Dolado, J.J., J. Malo de Molina and A. Zabalza, 1986, Spanish Industrial Unemployment: Some Explanatory Factors, in: C. Bean, R. Layard and S. Nickell (eds.), The Rise in Unemployment, Basil Blackwell, London, 313-334. Dolado, J.J. and S. Bentolila, 1992, Who are the Insiders? Wage setting in Spanish Manufacturing firms, Banco de España, Servicio de Estudios, D.T. 9229. Escobedo, E., 1991, Un análisis empírico de los efectos finales producidos sobre el empleo industrial por el sistema de financiación de la seguridad social española, 1975-1983, Investigaciones Económicas, Vol. XV, 1, 169-192. Fisher, P.G., D.S. Turner, K.F. Wallis and J.D. Whitley, 1990, Comparative Properties of Models of the UK Economy, National Institute Economic Review, 133, 91-104. Fullerton, D. and D. Lim Rogers, 1993, Who Bears the Lifetime Tax Burden?, The Brookings Institution, Washington D.C. Galler, H.P. and G. Wagner, 1986, The Microsimulation model of the Sfb3 for the Analysis of Economic and Social Policies, in: Orcutt et al., 227-247. Gelauff, G.M.M., 1992, Taxation, Social Security and the Labour Market, WIBRO, Helmond. Gelauff, G.M.M., 1993, Belastingverlaging, heffingskorting en overdraagbaarheid belastingvrije voet, CPB working paper no. 50, The Hague. Gelauff, G.M.M. and J.J. Graafland, 1994, Modelling Welfare State Reform, North-Holland, Amsterdam. Goodman, A. and S.J. Webb, 1994, For Richer, for Poorer: The changing distribution of income in the United Kingdom, 1961-1991, IFS, London. De Haan, J., C.G.M. Sterks and C.A. de Kam, 1994, An assessment of margins for consolidation in the Member States of the European Union, European Economy No. 3, 27-45, Brussels. INE, 1993, Contabilidad Nacional de España, Serie Enlazada 1964-1991, Madrid. Jahnke, W., 1994, Macroeconometric Effects of Tax Policy Measures in an Econometric Model of the German Economy, Discussion Paper. Johnson, P., G. Stark and W. Webb, 1990, TAXBEN2: The new IFS tax and benefit model, IFS, London. Joint Committee on Taxation, 1993, Methodology and Issues in Measuring Changes in the Distribution of Tax Burdens (JCS 7-93), June 14. De Kam, C. A., 1990, An Overview of Microanalytic Models and Datasets Presently Available in the Netherlands for Simulation of Changes in Tax-Transfer Programs, in: Brunner and Petersen (eds.), 323-346. Kehoe, T.J., et al., 1988, A General Equilibrium Analysis of the 1986 Tax Reform in Spain, European Economic Review, 32, 334-342. Knoester, A. and N. van der Windt, 1987, Real Wages and Taxation in Ten OECD Countries, Oxford Bulletin of Economics and Statistics, 49, 151-169. Layard, R., S. Nickell and R. Jackman, 1991, Unemployment, Macroeconomic performance and the labour market, Oxford University Press, Oxford. Merz, J., 1990, The 1990 German Tax Reform - Microsimulations of Time Allocation Effects in the Formal and Informal Economy, in: Brunner and Petersen (eds.), 509-537. Merz, J., 1991, Microsimulation - A Survey of Principles, Developments and Applications, International Journal of Forecasting, 7, 77-104. Molinas, C. et al., 1990, MOISEES. Un modelo de Investigación y Simulación de la Economía Española, Antoni Bosch Editor, Madrid. Nickell, S. and S. Wadhwani, 1990, Insider Forces and Wage Determination, The Economic Journal, 100, 496-509. OECD, 1985, The Role of the Public Sector, OECD Economic Studies (4), Paris, 27-90. OECD, 1990, Employment Outlook, Paris. OECD, 1993, Economic Outlook, 54, December, Paris. OECD, 1993a, Revenue Statistics 1965-1992, Paris. OECD, 1994, Economic Outlook, 56, December, Paris. OECD, 1994a, The Tax/Benefit Position of Production Workers, 1988-1991, Paris. Orcutt, G.H., J. Merz, H. Quinke (eds.), 1986, Microanalytic Models to Support Social and Financial Policy, North-Holland, Amsterdam. Pechman, J.A., 1985, Who Paid the Taxes,/ 1965-1985, The Brookings Institution, Washington D.C. Schlesinger, H. and W. Jahnke, 1987, Geldmenge, Preise und Sozialprodukt: Interdependenzzusammenhänge im Lichte ökonometrischer Forschungsergebnisse für die Bundesrepublik Deutschland, Jahrbücher für Nationalökonomie und Statistik 203, 576- 590. Wallis, K.F., 1993, On Macroeconomic Policy and Macroeconometric Models, The Economic Record, 69, 113-130.