Bernard J. Durkan
Question:113 Mr. Durkan asked the Minister for Finance the levels of local or other taxation payable in EU member states other than personal income tax; and if he will make a statement on the matter. [28268/98]
Written Answers - EU Tax Rates.
I have no function in relation to tax rates in other member states, nor do I have comprehensive information about such rates which often vary from time to time. I can say however that the standard rate of VAT for example, ranges from 15 per cent to 25 per cent. The standard rate of corporation tax ranges from 28 per cent to 45 per cent although simple comparisons of normal tax rates ignore the important question of the base to which the rate applies. I have no information on local taxation to hand. If the Deputy is interested in particular rates of tax applying in particular circumstances throughout the EU I can see if my Department can assist him if he wishes to contact my office.
Bernard J. Durkan
Question:114 Mr. Durkan asked the Minister for Finance the way in which levels of personal taxation in Ireland compare to those in existence in other EU members states; and if he will make a statement on the matter. [28269/98]
The following table includes taxes on personal income, including employee social security contributions, as a percentage of GDP and as a percentage of total taxation for Ireland and other EU countries for 1996, which is the latest year for which information is available. The data are taken from the 1998 edition of the OECD publication "Revenue Statistics 1965 — 1997". Employee social security contributions are included for completeness, as some countries place a greater reliance on this source of revenue than on personal income taxation.
|
Taxes on Personal Income at % of GDP. |
Taxes on Personal Income as % of Total Taxation. |
|
|
Belgium |
18.8 |
40.8 |
|
Denmark |
29.1 |
55.7 |
|
Germany |
16.1 |
42.3 |
|
Greece |
11.5 |
28.3 |
|
Spain |
9.6 |
28.5 |
|
France |
12.3 |
27.1 |
|
Ireland |
12.0 |
35.8 |
|
Italy |
13.7 |
31.9 |
|
Luxembourg |
14.7 |
32.8 |
|
Netherlands |
18.4 |
42.5 |
|
Austria |
15.7 |
35.6 |
|
Portugal |
9.9 |
28.5 |
|
Finland |
18.9 |
39.2 |
|
Sweden |
20.7 |
39.8 |
|
United Kingdom |
11.9 |
33.1 |