AVERAGE EFFECTIVE TAX RATES ON CONSUMPTION, LABOUR AND
CAPITAL IN THE 10 RECENTLY ACCEEDED MEMBER STATES,
1995-2005

Carlos Martinez-Mongay

The aim of this presentation is to analyse the structure of tax systems in the EU, including the 10 Recently Acceeded Member States (RAMS). The persentation will particularly focus on the tax burden on labour. Forces shapping the European tax systems, such as tax coordination and competition, as well as social insurance, will be discussed. Implications will be drawn for future developments in the RAMS. Finally, some work on the relationship between taxation and macroeconomic stability will be summarily presented.