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Part II Developments in the Member States

LUXEMBOURG 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2010
1)
A. Structure of revenues % of GDP Ranking € bn
L Indirect taxes 14.0 13.6 13.0 12.6 13.5 13.4 12.8 12.6 11.9 12.1 11.9 21 4.8
u VAT
Excise duties and consumption taxes
5.6
4.5
5.8
4.2
5.8
4.4
5.7
4.3
6.1
4.6
6.2
4.2
5.8
3.8
5.8
3.6
5.9
3.5
6.3
3.5
6.1
3.3
26
12
2.5
1.3
x Other taxes on products (incl. import duties) 1.5 1.3 1.1 1.1 1.1 1.2 1.1 1.3 1.0 0.8 0.8 18 0.3
Other taxes on production 2.3 2.2 1.7 1.5 1.7 1.9 2.0 2.0 1.5 1.5 1.7 9 0.7
e Direct taxes 15.0 15.3 15.4 14.8 13.1 13.7 13.2 13.2 13.5 14.2 14.4 7 5.8
m Personal income 7.2 7.0 6.4 6.5 6.6 7.1 7.5 7.1 7.7 7.8 7.9 10 3.2
Corporate income 7.0 7.3 8.0 7.3 5.7 5.8 5.0 5.3 5.1 5.5 5.7 3 2.3
b Other 0.9 0.9 1.0 0.9 0.8 0.8 0.7 0.7 0.7 0.9 0.8 11 0.3
Social contributions 10.1 10.9 10.9 10.8 10.7 10.4 9.9 9.9 10.1 11.3 10.8 16 4.4
o Employers´ 4.4 4.8 4.8 4.7 4.7 4.6 4.3 4.2 4.3 4.8 4.7 22 1.9
u Employees´ 4.5 4.9 4.8 4.7 4.5 4.6 4.4 4.5 4.6 5.1 5.0 5 2.0
Self- and non-employed 1.2 1.3 1.3 1.3 1.6 1.3 1.2 1.2 1.2 1.3 1.2 13 0.5
r Less: amounts assessed but unlikely to be collected n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

g TOTAL 39.1 39.8 39.3 38.1 37.3 37.6 35.9 35.7 35.5 37.6 37.1 12 14.9
Cyclically adjusted total tax to GDP ratio 37.5 39.1 38.7 38.8 37.7 37.1 34.5 32.5 33.1 38.8 37.9
B. Structure by level of government % of total taxation
Central government 67.7 66.5 66.1 65.8 66.5 67.9 68.1 68.0 67.3 65.8 66.7 9 10.0
2)
State government n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Local government 5.7 5.6 6.1 5.9 4.9 4.4 4.4 4.5 4.5 4.5 4.4 20 0.7
Social security funds 25.1 26.8 27.1 27.6 28.0 27.1 27.0 27.0 27.7 29.3 28.5 17 4.3
EU institutions 1.4 1.1 0.8 0.7 0.5 0.5 0.6 0.6 0.5 0.4 0.4 26 0.1
C. Structure by type of tax base % of GDP
Consumption 10.7 10.6 10.7 10.6 11.3 10.9 10.1 9.8 9.9 10.4 9.9 26 4.0
Labour 15.1 15.8 15.1 15.1 15.0 15.1 14.6 14.7 15.1 16.5 16.1 15 6.5
Employed 13.8 14.6 14.0 13.8 13.6 13.8 13.3 13.4 13.9 15.1 14.7 15 5.9
Paid by employers 4.4 4.8 4.8 4.7 4.7 4.6 4.3 4.2 4.3 4.8 4.7 22 1.9
Paid by employees 9.4 9.8 9.2 9.1 8.9 9.3 9.0 9.2 9.6 10.2 10.1 9 4.1
Non-employed 1.3 1.2 1.1 1.2 1.4 1.3 1.2 1.3 1.3 1.4 1.3 10 0.5
Capital 13.3 13.4 13.5 12.5 11.1 11.5 11.2 11.2 10.4 10.8 11.1 1 4.5
Capital and business income 9.1 9.5 10.2 9.6 8.1 8.2 7.8 7.6 7.7 8.2 8.3 1 3.4
Income of corporations 7.0 7.3 8.0 7.3 5.7 5.8 5.0 5.3 5.1 5.5 5.7 3 2.3
Income of households 0.8 0.9 0.8 0.9 0.9 1.1 1.6 1.1 1.3 1.3 1.3 2 0.5
Income of self-employed (incl. SSC) 1.4 1.3 1.3 1.3 1.5 1.3 1.3 1.3 1.3 1.4 1.3 13 0.5
Stocks of capital / wealth 4.2 3.9 3.3 2.9 3.0 3.3 3.4 3.6 2.7 2.6 2.7 5 1.1
D. Environmental taxes % of GDP
Environmental taxes 2.8 2.8 2.8 2.8 3.1 2.9 2.6 2.5 2.5 2.5 2.4 18 1.0
Energy 2.7 2.7 2.6 2.7 2.9 2.8 2.5 2.4 2.3 2.3 2.2 7 0.9
Of which transport fuel taxes : : : 2.6 2.9 2.8 2.5 2.3 2.3 2.3 2.1 3
Transport (excl. fuel) 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.2 0.2 0.2 0.2 24 0.1
Pollution/resources 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 22 0.0
E. Implicit tax rates %
Consumption 23.0 22.6 22.6 23.8 25.4 26.3 26.4 27.1 27.3 27.1 27.3 3
Labour employed 29.9 29.6 28.4 29.2 28.9 30.0 30.4 31.1 31.6 31.6 32.0 17
Capital : : : : : : : : : : :
Capital and business income : : : : : : : : : : :
Corporations : : : : : : : : : : :
Households : : : : : : : : : : :
Real GDP growth (annual rate) 8.4 2.5 4.1 1.5 4.4 5.4 5.0 6.6 0.8 -5.3 2.7
See Annex B for explanatory notes. For classification of taxes please visit: http://ec.europa.eu/taxtrends
1) The ranking is calculated in descending order. A "1" indicates this is the highest value in the EU-27. No ranking is given if more than 10 % of data points are missing.
2) This level refers to the Länder in AT and DE, the gewesten en gemeenschappen / régions et communautés in BE and comunidades autónomas in ES.
n.a. not applicable, : not available
Date of extraction: 13/01/2012
Source: Commission Services and Eurostat (online data code gov_a_tax_ag)

120 Taxation trends in the European Union