[DISCONTINUED] Shares of environmental and labour taxes in total tax revenues from taxes and social contributions
Description
Dataset replaced by: http://data.europa.eu/euodp/data/dataset/PmWRwlFr5uB3Fn1oD9Orw
This indicator compares the shares of both environmental and labour taxes in total revenues from taxes and social contributions. Environmental taxes are defined as taxes whose tax base is a physical unit (or proxy of it) of something that has a proven, specific negative impact on the environment. Environmental tax revenues stem from four types of taxes: energy taxes (which contribute around three-quarters of the total), transport taxes (about one fifth of the total) and pollution and resource taxes (about 4 %). Taxes on labour are generally defined as all personal income taxes, payroll taxes and social contributions of employees and employers that are levied on labour income (both employed and non-employed). On average, about 65 % of labour taxes consist of social contributions.
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