The distribution of average and marginal effective tax rates in European Union member states

Macro-based summary indicators of effective tax burdens do not capture differences in effective tax rates facing different sub-groups of the population. They also cannot provide information on the level or distribution of the marginal effective tax rates thought to influence household behaviour. I use EUROMOD, an EU-wide tax-benefit microsimulation model, to compute distributions of average and marginal effective tax rates across the household population in fourteen European Union Member States. Using different definitions of ‘net taxes’, the tax base and the unit of analysis I present a range of measures showing the contribution of the tax-benefit system to household incomes, the average effective tax rates applicable to income from labour and marginal effective tax rates faced by working men and women. In a second step, effective tax rates are broken down to separately show the influence of each type of tax-benefit instrument. The results show that measures of effective tax rates vary considerably depending on incomes, labour market situations and family circumstances. Using single averages or macro-based indicators will therefore provide an inappropriate picture of tax burdens faced by large parts of the population.

Central America - European Union Association Agreement: an assessment using general and partial equilibrium

Includes bibliography.

European Union and Latin America and the Caribbean: investments for growth, social inclusion and environmental sustainability

Incluye Bibliografía

Building SME competitiveness in the European Union and Latin America and the Caribbean: policy proposals by the private sector

Includes bibliography

Impact of changes in the European Union import regimes for sugar, banana and rice on selected CARICOM countries

Includes bibliography

Poverty impacts of trade integration with the European Union: lessons for Ecuador

Includes bibliography

Trade in services negotiations: a review of the experience of the United States and the European Union in Latin America

Includes bibliography

Economic relations between Latin America and the European Union

Includes bibliography

Possible effects of European Union widening on Latin America

Includes bibliography

Una política para el momento actual: la Estrategia Mundial de Vivienda = A policy for the present moment: the Global Strategy for Shelter

Incluye Bibliografía

Recent changes in the European Union and their potential effects on Latin America

Includes bibliography

The facilitation of trade in the European Union

In terms of its contents, this article is a natural continuation of FAL Bulletin No. 167. In that edition of the Bulletin, conceptual progress was made in defining the notion of ?facilitation of trade? and in outlining how this issue is dealt with in some international organizations; here, information referring to the European Union (EU) is presented in a detailed fashion.

Latin America-European Union cooperation: A partnership for development

The European Union has taken special interest in promoting development cooperation as an instrument along with framework and association agreements. Today, the countries making up the strategic partnership between the European Union and the current Community of Latin American and Caribbean States (CELAC) are in a far different position from the one envisaged in the early 1990s. Nearly 15 years on from the launch of the strategic partnership between the European Union and the current Community of Latin American and Caribberan States (CELAC, formerly the Rio Group), it is important to look at the future prospects for cooperation. During this change, the strategic partnership between the European Union and CELAC will continue, so European Union cooperation must also change to meet this challenge.