GENERAL GOVERNMENT DATA

EUROPEAN COMMISSION DIRECTORATE GENERAL ECFIN ECONOMIC AND FINANCIAL AFFAIRS Economic databases and statistical co-ordination GENERAL GOVERNMENT DATA GENERAL GOVERNMENT REVENUE, EXPENDITURE, BALANCES AND GROSS DEBT PART II: TABLES BY SERIES SPRING 2008

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EUROPEAN COMMISSION DIRECTORATE GENERAL ECFIN ECONOMIC AND FINANCIAL AFFAIRS Economic databases and statistical co-ordination ECFIN/REP/51944/2008-EN GENERAL GOVERNMENT DATA GENERAL GOVERNMENT REVENUE, EXPENDITURE, BALANCES AND GROSS DEBT PART II: TABLES BY SERIES SPRING 2008 For inquiries, contact: Cut-off date: 15 April 2008 SPECIAL EDITION for the period up to 1999 A. Avdoulos tel. 32.2.29 933 63 email: antonis.avdoulos@ec.europa.eu Ph. Derveaux tel. 32.2.29 933 41 email: philippe.derveaux@ec.europa.eu 1

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Foreword GENERAL GOVERNMENT DATA shows the time-series for the general government transactions and balances that the Commission Services use for the monitoring of the Member States budgetary situations. Government accounts (transactions and balances) and debt figures up to 2007 have been compiled and reported to the Commission by the national statistical offices and checked by Eurostat. Figures for 2008-2009 are forecasts by the Commission Services (Directorate General Economic and Financial Affairs) in spring 2008. GENERAL GOVERNMENT DATA is organised in two parts. Part I shows, for each Member State, the figures of the government revenue and expenditure account. The methodological reference is the European System of National and Regional Accounts (ESA 95), which is, since mid-1999, the reference for the compilation of national accounts within the European Union. From 2000 on, ESA 95 figures are also the reference for the budgetary surveillance in Europe. In Part II, each table covers one specific transaction and shows the time-series for the individual Member States, for the European Union as a whole and for the Member States participating in EMU. Other Community aggregations are also shown because of missing data for some Member States. Tables are presented according to the ESA 95 system (depending on data availability). The government debt from 1996 onwards is defined by reference to ESA 95. GENERAL GOVERNMENT DATA is produced twice a year in connection with the publication of the Commission Services economic forecasts. It is also available in an electronic form. 3

PART I: TABLES BY COUNTRY 1. Belgium 09. Luxembourg 17. EA -12 (former euro area) 25. Poland 2. Germany 10. Malta 18. Bulgaria 26. Romania 3. Ireland 11. Netherlands 19. Czech Republic 27. Slovakia 4. Greece 12. Austria 20. Denmark 28. Sweden 5. Spain 13. Portugal 21. Estonia 29. United Kingdom 6. France 14. Slovenia 22. Latvia 30. EU-27 7. Italy 15. Finland 23. Lithuania 31. EU-15 (former EU) 8. Cyprus 16. EA -15 (euro area) 24. Hungary A: General government accounts in national currency. B: General government accounts as percent of GDP at market prices. C: General government accounts; annual percentage change. D: General government gross debt ratios and debt dynamics. PART II: TABLES BY SERIES 32 Current taxes on imports and production 42. Social transfers other than in kind 52. Total expenditure 33 Current taxes on income and wealth 43. Interest 53. Net lending (+) or net borrowing (-) 34. Social contributions received 44. Subsidies 54. Net lending (+) or net borrowing (-) excl. interest 35. Actual social contributions received 45. Other current expenditure 55. Consolidated gross debt 36. Other current revenue 46. Total current expenditure 56. Gross domestic product at current market prices 37. Total current revenue 47. Gross saving 38. Final consumption expenditure 48. Capital transfers received 39. Compensation of employees 49. Total revenue 40. Collective consumption 50. Gross fixed capital formation 41. Social transfers in kind 51. Other capital expenditure A: National currency, ESA 95 B: As percentage of GDP at market prices, ESA 95 C: Annual percentage change, ESA 95 4

Methodological notes General government The general government sector covers central government, state governments, local governments and social security funds. The sector is not defined on an institutional basis but on a functional basis. It includes all institutional units which are non-market producers whose output is intended for individual and collective consumption, and mainly financed by compulsory payments made by units belonging to other sectors, and all institutional units principally engaged in the redistribution of national income and wealth. Publicly owned units dealing with commercial operations, such as public enterprises are excluded. (For more details see 2.68-2.74 of ESA 95.) The EU institutions are not part of general government. They are classified within the sector Rest of the World ( 2.92). This means that taxes levied on resident units by the European Communities (e.g., VAT paid to the EC budget, agricultural levies, import duties etc.) are not recorded as general government revenue. Similarly, transfers paid by the EC institutions to resident units (e.g. agricultural subsidies) are not included in transfers paid by general government. General government net borrowing According to the Protocol on the excessive deficit procedure and to Council Regulation (EC) n 3605/93 (Article 1(3)) as amended by Council Regulation (EC) n 475/2000, the government balance subject to monitoring by the Commission is general government net lending/borrowing as defined in ESA 95. Net lending/borrowing refers to the excess of current and capital revenue over the corresponding expenditure. It excludes all financial transactions. Financial transactions are the sales and purchases of financial assets, such as gold, currency, deposits, loans, equity and bonds. Capital transactions, which cover investment expenditure and capital transfers (such as investment grants and capital taxes), influence net borrowing. They must not be confused with financial transactions. Net borrowing must not be confused with the borrowing requirement often used as reference in budget laws, as the borrowing requirement normally includes some financial transactions and usually only covers the central government. Revenue and expenditure account Government transactions and respective main balances are classified in this document according to the following categories: TAXES LINKED TO IMPORTS AND PRODUCTION, more commonly called indirect taxes, consist of compulsory, unrequited payments, in cash or in kind, which are levied by general government, in respect of the production and importation of goods and services, the employment of labour, the ownership or use of land, buildings or other assets used in production. These taxes are payable whether or not profits are made. ( 4.14-4.29). CURRENT TAXES ON INCOME AND WEALTH, ETC, more commonly called direct taxes, cover all compulsory, unrequited payments, in cash or in kind, levied periodically by general government on the income and wealth of institutional units, and some periodic taxes which are assessed neither on the income nor the wealth. ( 4.77-4.82) SOCIAL CONTRIBUTIONS include actual social contributions paid by employers, employees, self-employed and nonemployed people to social security funds. They also include the imputed social contributions recorded in general government accounts. The latter represent the counterpart to social benefits (less eventual employees contributions) paid directly by government units (i.e. not linked to actual contributions paid by government as employer) to their employees or former 5

employees and other eligible persons. ( 4.92-4.102) ACTUAL SOCIAL CONTRIBUTIONS do not include imputed social contributions. OTHER CURRENT REVENUE cover property income (interest received, dividends paid by public enterprises to government, rents, etc), other current transfers received (insurance claims, current international co-operation, fines and penalties etc) and gross operating surplus. Gross operating surplus corresponds to the gross income which government obtains from its market production activities. ( 4.41-4.76, 4.109-4.140 and 8.18). TOTAL CURRENT REVENUE: total of current taxes, social security contributions and other current revenue received by general government. FINAL CONSUMPTION EXPENDITURE consists of expenditure incurred by government on goods or services that are used for the direct satisfaction of individual needs or wants or the collective needs of members of the community. Final consumption expenditure corresponds to expenditure on collective consumption plus expenditure on individual consumption ( 3.75 and 3.79). COMPENSATION OF EMPLOYEES is defined as the total remuneration, in cash or in kind, payable by government to its employees in return for work done by the latter during the accounting period. It includes wages and salaries, and actual and imputed social contributions ( 4.02-4.13). COLLECTIVE CONSUMPTION covers the services for collective consumption ( collective services ), which are provided simultaneously to all members of the community or all members of a particular section of the community, such as all households living in a particular region. They can be delivered simultaneously to every member of the community or to particular sections of the community, such as those in a particular region or locality; the use of such services is usually passive and does not require the explicit agreement or active participation of all the individuals concerned and the provision of a collective service to one individual does not reduce the amount available to other in the same community or section of the community, i.e., there is no rivalry in acquisition. ( 3.83) SOCIAL TRANSFERS IN KIND, also known as government expenditure in individual consumption, consist on individual goods and services provided as transfers in kind to individual households by government units, whether purchased on the market or produced as non-market output by government units. They include, in particular, the reimbursement by social security funds of approved expenditures made by households on specified goods or services, the medical treatments provided directly to the beneficiaries without reimbursement, social housing, dwelling allowance, day nurseries, professional training, reductions on transport prices and similar goods and services in the context of social risks. Any payments made by the householders themselves should be deducted. ( 4.104-4.108) SOCIAL TRANSFERS OTHER THAN IN KIND covers transfers to households, in cash, intended to relieve them from the financial burden of a number of risks or needs, made through collectively organised schemes. Examples are continued payment of normal, or reduced, wages during periods of absence from work as a result of ill health, accident, maternity; the payment of family, education or other allowances in respect of dependants; the payment of retirement or survivors pensions to exemployees or their survivors. ( 4.103) INTEREST is the amount that government becomes liable to pay to its creditors over a given period of time without reducing the amount of principal outstanding. Interest is recorded on an accruals basis, that is, interest is recorded as accruing continuously over time to the creditor. ( 4.42-4.52). 6

In the original version of ESA 95, interest flows exchanged between two counterparts under any kind of swaps and under forward rate agreements have been considered as non-financial transactions, recorded under the item interest. In the amended ESA 95 (regulation (EC) N 2558/2001 of the European Parliament and of the Council) these flows are recorded as financial transactions. However, in this publication, interest flows under swap contracts and forward rate agreements (FRAs) are included in the item interest, as they are reported by Member States under the excessive deficit procedure (Commission regulation (EC) N 351/2002). SUBSIDIES are current unrequited payments which general government makes to resident producers, with the objective of influencing their levels of production, their prices or the remuneration of the factors of production. OTHER CURRENT EXPENDITURE covers rents, direct taxes and other current transfers (insurance premia, current international cooperation including the GNP-based fourth own resource, voluntary payments to nonprofit institutions, etc.). ( 4.72-4.76, 4.77-4.82, 4.109-4.140) TOTAL CURRENT EXPENDITURE covers final consumption expenditure, transfers other than transfers in kind, interest, subsidies and other current expenditure. GROSS SAVING : balance of current revenue MINUS current expenditure.( 8.36, 8.39, 8.42-8.43) CAPITAL TRANSFERS RECEIVED covers capital taxes (inheritance taxes, taxes on gifts inter vivos, occasional and exceptional levies on assets or net worth), investment grants received and other capital transfers received (e.g., legacies). ( 4.145-4.167) GROSS FIXED CAPITAL FORMATION includes net acquisitions of fixed assets (dwellings, buildings and structures, machinery and equipment), plus certain additions to the value of non-produced assets. Fixed assets are tangible assets or intangible assets (mineral exploration, computer software, entertainment, literary or artistic originals) produced as outputs from processes of production that are themselves used repeatedly, or continuously, in processes of production for more than one year. ( 3.100-3.116) OTHER CAPITAL EXPENDITURE includes changes in inventories, capital transfers paid (investment grants paid, capital taxes paid and other capital transfers paid), net acquisition of valuables (precious stones and metals, antiques and other art objects, etc.) and net acquisition of non-produced, non-financial assets (land and other tangible non-produced assets that may be used in the production of goods and services, and intangible non-produced assets, such as patents, licenses, etc). ( 3.117-3.127, 4.145-4.167, 6.06-6.13) TOTAL EXPENDITURE AND TOTAL REVENUE are defined according to the Commission Regulation (EC) No 1500/2000 of 10 July 2000 implementing Council Regulation (EC) No 2223/96. The two variables do not exactly correspond to the sum of their components, as presented in this publication. However, the difference between total expenditure and total revenue (net lending/borrowing) corresponds to the difference of the sums of the expenditure and revenue components, as presented here. NET LENDING (+) OR NET BORROWING (-) shows the net amount of revenue which the government places at the disposal of other sectors or which other sectors provide to the government sector. It corresponds to the difference between total revenue and total expenditure. PRIMARY BALANCE is defined in this publication as the net lending/net borrowing excluding interest payments. TAX BURDEN is defined in this publication as the sum of taxes on import and production levied both by general government or by the EU institutions, taxes 7

on income and wealth, actual social contributions and capital taxes. Consolidation Consolidation refers to the elimination from the accounts of transactions which occur between units belonging to the same sector. Although the accounting system advises not to consolidate transactions, it recognises that for some presentations and analyses, consolidated accounts are more significant than overall gross figures ( 1.58). In this publication, the following transactions were, as far as possible, consolidated: interest, other current transfers, investment grants and other capital transfers. General government consolidated gross debt The definition of government debt to be used in the context of the budgetary surveillance at the European level is laid down in Protocol on the excessive deficit procedure, which was agreed upon when the Maastricht Treaty was signed. The debt definition is also specified in Council Regulation (EC) N 3605/93 (Article 1(5)), as amended by Council Regulation (EC) N 475/2000. According to the said regulation, Government debt means the total gross debt at nominal value outstanding at the end of the year of the sector of general government (S.13), with the exception of those liabilities the corresponding financial assets of which are held by the sector of general government (S.13). Government debt is constituted by the liabilities of general government in the following categories: currency and deposits (AF.2); securities other than shares, excluding financial derivatives (AF.33) and loans (AF.4), as defined in ESA 95. The nominal value of a liability outstanding at the end of the year is the face value. The nominal value of an index-linked liability corresponds to its face value adjusted by the index-related change in the value of the principal accrued to the end of the year. Liabilities denominated in a foreign currency, or exchanged from one foreign currency through contractual agreements to one or more other foreign currencies shall be converted into the other foreign currencies at the rate agreed upon in those contracts and shall be converted into the national currency on the basis of the representative market exchange rate prevailing on the last working day of each year. Liabilities denominated in the national currency and exchanged through contractual agreements to a foreign currency shall be converted into the foreign currency at the rate agreed upon in those contracts and shall be converted into the national currency on the basis of the representative market exchange rate prevailing on the last working day of each year. Liabilities denominated in a foreign currency and exchanged through contractual agreements to the national currency shall be converted into the national currency at the rate agreed upon in those contracts The codes mentioned in this definition are of ESA 95. Government gross debt data are shown in Table 55 of Part II. The contributions to the changes in the gross debt ratios are presented in Tables D of Part I. See Debt dynamics, below. 8

Gross domestic product Gross domestic product used for the calculation of ratios is as defined in ESA 95. Debt dynamics Tables D in Part I present for each Member State, a quantitative expression of the debt dynamics, giving the influence of the flow variables on the evolution of the government debt. The debt dynamic (or the budgetary constraint) for a country can be expressed by the following equation: D = D + NB + SF, or D Y t t 1 t t t t Dt 1 1 = Y 1 + y t 1 t NBt SFt + +, where Y Y t D t = general government gross debt; NB t =general government deficit (net borrowing (+)); Y t = GDP at current market prices, y t = nominal GDP growth rate and SF t = stock-flow adjustment. The t subscript denotes the year. The equation can be presented as: Dt Dt 1 NBt Dt 1 yt SFt = + Yt Yt 1 Yt Yt 1 1 + y t Yt (1), showing the decomposition of the change in the gross debt ratio in deficit, t contribution of nominal GDP growth and stock-flow adjustment. The equation may also be presented emphasising the role of the primary deficit: ( 1+ i ) Dt = Dt 1 t + PDt + SFt Dt Dt 1+ it PDt SF, where we 1 t = + + Yt Yt 1 1+ yt Yt Yt define PD t =primary deficit and i t =implicit interest rate. The implicit interest rate is calculated as interest paid as percentage of gross debt at the end of year t-1. The equation may be rearranged as: Dt Dt 1 PDt Dt 1 it yt SFt = + + (2), Yt Yt 1 Yt Yt 1 1+ yt Yt showing the change in the gross debt ratio as primary deficit, snowball effect (contribution of interest and nominal growth) and stock-flow adjustment. The contributions to changes in the gross debt ratio in the Member States and the Community are presented in Tables D in accordance with (1) and (2) in lines 5, 6 and 7, and 8, 9 and 10, respectively. Stock-flow adjustment The stock-flow adjustment (also known as debt-deficit adjustment) ensures the consistency between net borrowing (flow) and the variation in the stock of gross debt. It includes the accumulation of financial assets, the changes in the value of debt denominated in foreign currency and remaining statistical adjustments. The stock-flow adjustment figures shown in Tables D for the Community aggregates comprise, besides the weighted average of the stock-flow adjustments of the Member States considered, the influence of exchange rate movements on the preceding year s stocks of gross debt expressed in EUR/ECU. Sources Figures up to 2007 have been compiled by national statistical offices, reported by the Member States to the Commission and checked by Eurostat. Figures for 2008-2009 are Commission services (Directorate General Economic and Financial Affairs) forecasts of spring 2008. Nota bene Starting from 2002, euro-zone countries publish national series in EUR. National currency data for all years prior to the switch of the country to euro have been converted using the irrevocably fixed euro conversion rate. For presentation purposes, the currency denomination has changed, with the prefix EURO and the ISO code of the former currency (i.e. EURO-BEF for Belgium). This approach conserves the historical continuity of national series. 9

However, cross country comparisons and aggregations should continue to be based only on historical series established in ECU up to 1998 and their statistical continuation in EUR from 1999 onwards. 10

GENERAL GOVERNMENT DATA GENERAL GOVERNMENT REVENUE, EXPENDITURE, BALANCES AND GROSS DEBT PART II TABLES BY SERIES 11

Table 32A Taxes linked to imports and production (indirect taxes); general government (National currency) BE DE IE EL ES FR IT CY LU MT NL AT PT SI FI EA-15 EA-12 1) 2) 3) Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EUR EUR BEF DEM IEP GRD ESP FRF ITL CYP LUF MTL NLG ATS PTE SIT FIM 1970 4.42 44.2 : : : : : : : : 5.56 : : : : : : 1971 4.71 48.9 : : : : : : : : 6.45 : : : : : : 1972 4.86 53.4 : : : : : : : : 7.41 : : : : : : 1973 5.45 57.5 : : : : : : : : 8.45 : : : : : : 1974 6.31 59.6 : : : : : : : : 9.12 : : : : : : 1975 6.83 61.7 : : : : : : : : 10.25 : : : 2.18 : : 1976 8.05 67.0 : : : : : : : : 12.09 8.64 : : 2.49 : : 1977 8.98 71.6 : : : : : : : : 14.28 9.82 0.41 : 2.96 : : 1978 9.64 78.0 : : : 49.4 : : : : 15.44 10.06 0.49 : 3.34 : : 1979 10.20 85.5 : : : 58.7 : : : : 16.00 10.92 0.60 : 3.81 : : 1980 10.29 90.4 : : : 65.7 16.7 : : : 16.48 11.76 0.89 : 4.36 : : 1981 10.95 91.7 : : : 74.3 18.8 : : : 16.60 12.60 1.08 : 5.04 : : 1982 11.83 93.8 : : : 86.5 24.2 : : : 17.38 13.36 1.37 : 5.65 : : 1983 12.91 98.9 : : : 95.8 30.3 : : : 18.21 14.24 1.80 : 6.30 : : 1984 13.61 103.8 : : : 106.6 34.8 : : : 19.62 15.61 2.18 : 7.43 : : 1985 14.38 106.2 3.83 : : 114.6 37.8 : : : 20.49 16.32 2.65 : 8.17 : : 1986 14.65 108.7 4.03 : : 120.1 42.2 : : : 21.71 16.91 3.49 : 9.00 : : 1987 15.61 112.2 4.22 : : 127.6 48.0 : : : 23.02 17.71 3.92 : 9.86 : : 1988 16.70 117.1 4.64 3.41 : 135.2 57.2 : : : 23.72 18.47 4.93 : 12.00 : : 1989 18.03 127.4 5.11 3.68 : 141.5 63.4 : : : 23.54 19.64 5.59 : 13.25 : : 1990 19.40 140.5 5.21 5.06 : 149.3 72.8 : 1.081 : 25.11 20.64 6.56 : 13.40 : : 1991 152.4 1991 20.16 167.3 5.26 6.51 : 152.4 82.8 : 1.093 : 26.67 22.18 7.58 : 12.86 : : 1992 21.22 179.8 5.60 8.27 : 155.8 88.5 : 1.271 : 27.80 23.51 9.07 : 12.30 : : 1993 22.52 190.4 5.67 8.78 : 162.3 97.0 : 1.542 : 30.47 24.43 9.00 : 12.16 : : 1994 24.27 205.9 6.50 9.83 : 173.5 100.9 : 1.694 : 30.87 25.82 10.17 : 12.88 : : 1995 24.67 205.3 7.10 10.83 44.6 181.8 111.6 : 1.660 0.365 32.57 24.49 11.04 1.592 12.94 : 675 1996 26.39 209.5 7.94 12.27 47.5 194.7 116.2 : 1.759 0.361 35.41 26.09 12.08 1.862 13.57 : 715 1997 28.02 214.4 9.05 13.86 52.0 201.2 127.8 : 1.981 0.405 38.33 27.36 12.82 2.069 15.36 : 742 1998 29.05 224.4 10.16 15.20 58.8 209.5 164.5 0.934 2.174 0.395 41.23 28.50 14.51 2.397 16.36 815 810 1999 31.27 242.1 11.74 17.04 66.3 216.4 167.4 0.966 2.532 0.450 45.88 29.86 15.96 2.789 17.15 869 864 2000 32.51 245.1 13.70 18.50 71.6 219.3 175.0 1.228 2.966 0.499 49.03 30.45 16.49 2.924 17.79 898 893 2001 32.40 247.7 13.95 19.41 74.9 221.4 177.0 1.378 2.964 0.535 54.76 31.41 17.47 3.221 18.17 917 912 2002 33.88 250.3 15.80 20.16 81.7 231.2 185.2 1.463 3.046 0.582 56.35 32.71 19.22 3.668 19.24 955 949 2003 34.89 255.7 17.21 20.76 89.9 238.6 186.8 1.924 3.182 0.566 57.91 33.23 20.47 4.019 20.31 986 979 2004 37.51 260.2 19.33 21.64 99.9 254.1 195.5 2.130 3.636 0.651 60.98 34.62 20.40 4.243 20.95 1036 1029 2005 39.33 265.5 21.77 22.79 111.0 265.5 202.7 2.271 3.966 0.696 63.88 35.53 22.38 4.449 21.77 1084 1076 2006 41.71 280.4 24.65 25.57 121.3 275.4 220.2 2.546 4.250 0.758 68.14 36.33 23.99 4.635 22.67 1153 1145 2007 42.78 304.0 25.11 27.59 123.5 284.8 225.9 3.114 4.624 0.793 71.24 38.13 24.54 5.021 23.34 1205 1196 2008 44.81 309.8 26.09 30.73 127.0 294.8 231.2 3.127 4.832 0.841 74.73 39.60 25.49 5.260 24.49 1243 1233 2009 46.49 321.0 27.41 32.85 130.8 304.9 239.3 3.330 5.026 0.882 79.92 40.86 26.20 5.422 25.13 1289 1280 DS: 1 0 0 0 UTVG 1) 1970-91 D_W 2) 1970-1998 ECU; Euro area; 1970-91 including D_W 3) 1970-1998 ECU; Former Euro area 12; 1970-91 including D_W 12

Table 32A Taxes linked to imports and production (indirect taxes); general government (National currency) BG CZ DK EE LV LT HU PL RO SK SE UK EU-27 EU-15 1) 2) Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd BGN CZK DKK EEK LVL LTL HUF PLN RON SKK SEK GBP EUR EUR 1970 : : : : : : : : : : : 7.4 : : 1971 : : 23.9 : : : : : : : : 7.6 : : 1972 : : 28.0 : : : : : : : : 8.0 : : 1973 : : 28.3 : : : : : : : : 8.2 : : 1974 : : 29.8 : : : : : : : : 9.6 : : 1975 : : 32.6 : : : : : : : : 11.7 : : 1976 : : 39.4 : : : : : : : : 13.6 : : 1977 : : 46.5 : : : : : : : : 16.5 : : 1978 : : 55.5 : : : : : : : : 18.8 : : 1979 : : 64.3 : : : : : : : : 23.6 : : 1980 : : 68.3 : : : : : : : : 30.4 : : 1981 : : 73.4 : : : : : : : : 34.1 : : 1982 : : 80.1 : : : : : : : : 38.0 : : 1983 : : 89.3 : : : : : : : : 40.4 : : 1984 : : 99.7 : : : : : : : : 44.1 : : 1985 : : 109.5 : : : : : : : : 46.2 : : 1986 : : 127.6 : : : : : : : : 50.1 : : 1987 : : 132.7 : : : : : : : : 54.9 : : 1988 : : 137.0 : : : : : : : : 61.6 : : 1989 : : 136.9 : : : : : : : : 64.5 : : 1990 : : 137.8 : 0.014 : : : : : : 66.4 : : 1991 0.01 : 140.1 : 0.018 : : 13.2 : : : 75.0 : : 1992 0.02 : 144.3 : 0.072 : : 16.1 : : : 77.7 : : 1993 0.04 : 149.5 3.01 0.171 1.11 : 25.0 : 55.3 260.7 79.3 : : 1994 0.07 : 164.5 4.54 0.277 1.91 : 37.1 : 81.8 268.5 86.7 : : 1995 0.11 179.7 171.2 5.68 0.368 3.23 1003 47.9 : 84.2 276.3 91.2 : 838 1996 0.24 203.6 183.4 7.63 0.407 3.88 1177 61.0 : 89.5 292.4 98.9 : 896 1997 2.22 208.8 195.5 9.61 0.504 5.47 1328 71.4 : 93.8 308.1 106.9 : 958 1998 2.98 218.9 211.0 9.82 0.595 6.20 1592 78.6 5.05 101.1 337.6 112.6 1092 1043 1999 3.14 240.3 219.4 9.81 0.584 5.99 1855 90.5 8.10 104.6 382.1 122.4 1175 1123 2000 3.70 247.9 220.0 11.87 0.586 5.76 2177 94.0 13.15 117.2 360.3 129.3 1236 1177 2001 4.23 258.0 229.8 13.47 0.615 5.94 2343 97.4 13.28 115.6 374.2 132.2 1258 1195 2002 4.66 266.7 238.3 15.21 0.647 6.47 2568 106.6 17.72 128.0 398.2 138.8 1313 1245 2003 5.48 285.4 241.3 16.55 0.773 6.67 2957 111.0 24.70 148.4 417.0 146.2 1338 1268 2004 6.80 325.3 255.3 18.26 0.870 6.93 3331 119.0 29.03 167.3 431.6 154.8 1414 1338 2005 7.96 342.3 274.5 22.85 1.121 7.95 3415 133.7 37.25 186.4 455.0 158.0 1484 1393 2006 9.39 351.4 291.9 27.56 1.430 9.19 3561 150.5 43.91 187.7 485.2 166.9 1582 1481 2007 9.81 381.2 300.9 32.82 1.786 11.42 3952 166.1 51.93 210.5 513.2 175.5 1665 1548 2008 11.21 412.1 311.8 36.85 2.072 13.82 4219 186.7 61.02 228.2 535.1 182.5 1700 1566 2009 12.41 432.6 319.2 39.94 2.227 15.47 4420 205.3 68.46 242.3 554.3 190.4 1768 1623 DS: 1 0 0 0 UTVG 1) 1970-1998 ECU 2) 1970-1998 ECU; Former EU-15 13

Table 32B Taxes linked to imports and production (indirect taxes); general government (Percentage of GDP at market prices (excessive deficit procedure)) BE DE IE EL ES FR IT CY LU MT NL AT PT SI FI EA-15 EA-12 1) 2) 3) 1970 13.2 12.2 : : : : : : : : 9.5 : : : : : : 1971 13.0 12.2 : : : : : : : : 9.8 : : : : : : 1972 12.0 12.2 : : : : : : : : 10.0 : : : : : : 1973 11.9 11.8 : : : : : : : : 10.0 : : : : : : 1974 11.8 11.3 : : : : : : : : 9.5 : : : : : : 1975 11.5 11.2 : : : : : : : : 9.7 : : : 12.1 : : 1976 11.9 11.2 : : : : : : : : 10.0 15.6 : : 12.1 : : 1977 12.3 11.2 : : : : : : : : 10.9 16.0 10.5 : 13.1 : : 1978 12.3 11.5 : : : 14.3 : : : : 10.9 15.5 9.9 : 13.4 : : 1979 12.1 11.6 : : : 14.9 : : : : 10.6 15.4 9.6 : 13.2 : : 1980 11.3 11.5 : : : 14.8 8.2 : : : 10.2 15.4 11.3 : 13.1 : : 1981 11.5 11.1 : : : 14.8 7.7 : : : 9.8 15.5 11.5 : 13.4 : : 1982 11.5 10.9 : : : 15.1 8.4 : : : 9.9 15.3 11.9 : 13.3 : : 1983 11.8 11.0 : : : 15.1 9.0 : : : 10.0 15.3 12.5 : 13.3 : : 1984 11.5 11.0 : : : 15.4 9.1 : : : 10.3 16.0 12.4 : 14.1 : : 1985 11.5 10.8 15.3 : : 15.4 8.8 : : : 10.3 15.8 12.0 : 14.2 : : 1986 11.2 10.5 15.2 : : 15.0 8.9 : : : 10.5 15.6 12.6 : 14.5 : : 1987 11.4 10.5 14.8 : : 15.1 9.2 : : : 11.0 15.7 12.1 : 14.8 : : 1988 11.4 10.4 15.1 11.4 : 14.8 9.9 : : : 10.9 15.6 12.7 : 15.8 : : 1989 11.4 10.6 14.9 10.4 : 14.4 10.0 : : : 10.2 15.5 12.3 : 15.6 : : 1990 11.6 10.8 14.2 11.8 : 14.5 10.4 : 10.3 : 10.3 15.1 12.3 : 14.9 : : 1991 10.8 1991 11.5 10.9 13.8 12.3 : 14.2 10.8 : 9.4 : 10.4 15.1 12.3 : 15.0 : : 1992 11.5 10.9 13.8 13.5 : 14.1 11.0 : 10.4 : 10.4 15.1 13.1 : 14.8 : : 1993 11.8 11.2 13.0 12.7 : 14.6 11.7 : 11.4 : 11.0 15.2 12.4 : 14.5 : : 1994 12.1 11.6 13.8 12.6 : 15.0 11.5 : 11.6 : 10.6 15.3 12.9 : 14.6 : : 1995 11.9 11.1 13.4 12.4 10.0 15.2 11.8 : 11.0 12.3 10.7 14.0 13.0 15.7 13.5 : 12.2 1996 12.5 11.2 13.5 12.8 10.0 15.9 11.6 : 11.1 11.7 11.1 14.3 13.3 15.9 13.7 : 12.4 1997 12.7 11.2 13.3 13.0 10.3 15.9 12.2 : 12.1 12.4 11.2 14.8 13.1 15.5 14.3 : 12.6 1998 12.7 11.4 12.9 13.1 10.9 15.8 15.1 11.1 12.5 11.4 11.4 14.8 13.6 16.2 14.0 13.3 13.3 1999 13.1 12.0 13.0 13.8 11.4 15.8 14.9 10.7 12.7 12.4 11.9 14.9 14.0 16.8 14.0 13.5 13.5 2000 12.9 11.9 13.1 13.6 11.4 15.2 14.7 12.4 13.5 12.6 11.7 14.5 13.5 16.1 13.5 13.3 13.3 2001 12.5 11.7 11.9 13.3 11.0 14.8 14.2 13.0 13.1 13.3 12.2 14.6 13.5 15.8 13.0 13.0 13.0 2002 12.7 11.7 12.1 12.8 11.2 14.9 14.3 13.3 12.7 13.6 12.1 14.8 14.2 16.1 13.4 13.1 13.1 2003 12.7 11.8 12.3 12.1 11.5 15.0 14.0 16.4 12.4 12.9 12.1 14.7 14.8 16.3 13.9 13.1 13.1 2004 12.9 11.8 13.0 11.7 11.9 15.3 14.0 16.8 13.3 14.5 12.4 14.7 14.2 15.9 13.8 13.2 13.2 2005 13.0 11.8 13.5 11.5 12.2 15.4 14.2 16.9 13.2 14.6 12.6 14.5 15.0 15.8 13.8 13.4 13.4 2006 13.2 12.1 14.1 12.0 12.4 15.2 14.9 17.7 12.6 15.0 12.8 14.1 15.5 15.2 13.6 13.6 13.6 2007 12.9 12.5 13.5 12.1 11.8 15.1 14.7 20.1 12.6 14.8 12.7 14.0 15.1 15.0 13.1 13.5 13.5 2008 13.0 12.3 13.5 12.5 11.5 15.1 14.6 18.8 12.9 14.9 12.7 13.8 15.1 14.5 12.9 13.4 13.4 2009 13.0 12.4 13.6 12.5 11.4 15.1 14.6 18.8 12.8 14.9 13.0 13.8 14.9 13.9 12.6 13.4 13.4 DS: 1 0 319 0 UTVG 1) 1970-91 D_W 2) Euro area; 1970-91 including D_W 3) Former Euro area 12; 1970-91 including D_W 14

Table 32B Taxes linked to imports and production (indirect taxes); general government (Percentage of GDP at market prices (excessive deficit procedure)) BG CZ DK EE LV LT HU PL RO SK SE UK EU-27 EU-15 1) 1970 : : : : : : : : : : : 14.2 : : 1971 : : 17.4 : : : : : : : : 13.0 : : 1972 : : 17.8 : : : : : : : : 12.3 : : 1973 : : 15.6 : : : : : : : : 10.9 : : 1974 : : 14.7 : : : : : : : : 11.3 : : 1975 : : 14.3 : : : : : : : : 10.9 : : 1976 : : 14.9 : : : : : : : : 10.7 : : 1977 : : 15.9 : : : : : : : : 11.1 : : 1978 : : 17.0 : : : : : : : : 11.0 : : 1979 : : 17.7 : : : : : : : : 11.7 : : 1980 : : 17.4 : : : : : : : : 12.9 : : 1981 : : 17.1 : : : : : : : : 13.2 : : 1982 : : 16.3 : : : : : : : : 13.5 : : 1983 : : 16.5 : : : : : : : : 13.1 : : 1984 : : 16.7 : : : : : : : : 13.3 : : 1985 : : 16.9 : : : : : : : : 12.8 : : 1986 : : 18.3 : : : : : : : : 12.9 : : 1987 : : 18.1 : : : : : : : : 12.8 : : 1988 : : 18.0 : : : : : : : : 12.9 : : 1989 : : 17.0 : : : : : : : : 12.3 : : 1990 : : 16.4 : 19.5 : : : : : : 11.6 : : 1991 9.6 : 16.0 : 11.4 : : 15.0 : : : 12.5 : : 1992 10.5 : 15.9 : 6.4 : : 12.8 : : : 12.5 : : 1993 12.3 : 16.4 13.2 10.4 9.4 : 14.7 : 13.3 16.6 12.1 : : 1994 14.0 : 16.8 14.4 12.1 11.1 : 15.1 : 16.4 16.0 12.5 : : 1995 12.8 12.3 16.8 13.2 14.1 12.4 17.4 14.2 : 14.5 15.3 12.4 : 12.4 1996 13.5 12.1 17.2 13.4 13.0 11.9 16.6 14.4 : 13.8 15.8 12.6 : 12.7 1997 12.7 11.5 17.4 13.7 13.9 13.7 15.1 13.9 : 13.1 16.0 12.9 : 12.9 1998 13.3 11.0 18.1 12.5 15.0 13.9 15.4 13.1 13.5 12.8 16.8 12.8 13.4 13.4 1999 13.2 11.5 18.1 11.8 13.7 13.7 15.9 13.6 14.8 12.4 18.0 13.2 13.7 13.7 2000 13.8 11.3 17.0 12.4 12.3 12.6 16.1 12.6 16.4 12.5 16.0 13.2 13.4 13.4 2001 14.2 11.0 17.2 12.4 11.8 12.2 15.3 12.5 11.4 11.4 16.1 12.9 13.1 13.2 2002 14.4 10.8 17.4 12.5 11.2 12.4 14.9 13.2 11.7 11.6 16.4 12.9 13.2 13.2 2003 15.8 11.1 17.2 12.2 12.1 11.7 15.6 13.2 12.5 12.1 16.6 12.8 13.2 13.2 2004 17.5 11.6 17.4 12.2 11.7 11.1 16.1 12.9 11.8 12.3 16.4 12.8 13.3 13.3 2005 18.6 11.5 17.7 13.0 12.4 11.1 15.5 13.6 12.9 12.6 16.6 12.6 13.4 13.4 2006 19.0 10.9 17.8 13.3 12.8 11.2 15.0 14.2 12.7 11.3 16.7 12.6 13.6 13.6 2007 17.4 10.7 17.7 13.5 12.8 11.8 15.6 14.2 12.8 11.4 16.7 12.4 13.5 13.5 2008 17.3 10.7 17.6 13.5 12.4 12.3 15.6 14.5 13.0 11.2 16.8 12.5 13.4 13.4 2009 17.1 10.4 17.4 13.4 12.1 12.4 15.3 14.8 12.8 11.0 16.8 12.5 13.5 13.5 DS: 1 0 319 0 UTVG 1) Former EU-15 15

Table 32C Taxes linked to imports and production (indirect taxes); general government (National currency; annual percentage change) BE DE IE EL ES FR IT CY LU MT NL PT SI FI EA-15 EA-12 1) 2) 3) 1971 6.5 10.7 : : : : : : : : 16.0 : : : : : 1972 3.1 9.3 : : : : : : : : 14.9 : : : : : 1973 12.2 7.7 : : : : : : : : 14.1 : : : : : 1974 15.7 3.5 : : : : : : : : 7.8 : : : : : 1975 8.2 3.5 : : : : : : : : 12.4 : : : : : 1976 18.0 8.7 : : : : : : : : 17.9 : : 14.2 : : 1977 11.6 6.7 : : : : : : : : 18.2 : : 19.1 : : 1978 7.3 9.0 : : : : : : : : 8.1 18.3 : 12.7 : : 1979 5.8 9.6 : : : 18.8 : : : : 3.6 23.2 : 14.2 : : 1980 1.0 5.8 : : : 12.0 : : : : 3.0 48.3 : 14.4 : : 1981 6.4 1.4 : : : 13.0 12.4 : : : 0.7 21.3 : 15.6 : : 1982 8.1 2.3 : : : 16.5 28.7 : : : 4.7 27.2 : 12.0 : : 1983 9.2 5.4 : : : 10.8 25.0 : : : 4.8 31.0 : 11.5 : : 1984 5.4 5.0 : : : 11.2 15.1 : : : 7.8 21.1 : 18.0 : : 1985 5.7 2.3 : : : 7.5 8.6 : : : 4.4 21.9 : 10.0 : : 1986 1.9 2.4 5.2 : : 4.8 11.5 : : : 6.0 31.3 : 10.1 : : 1987 6.5 3.2 4.8 : : 6.3 13.8 : : : 6.0 12.5 : 9.6 : : 1988 7.0 4.4 9.8 : : 5.9 19.2 : : : 3.0 25.7 : 21.7 : : 1989 8.0 8.7 10.2 7.8 : 4.7 10.8 : : : -0.8 13.4 : 10.4 : : 1990 7.6 10.3 1.9 37.5 : 5.5 14.7 : : : 6.7 17.4 : 1.2 : : 1991 3.9 8.5 0.9 28.7 : 2.0 13.8 : 1.1 : 6.2 15.7 : -4.0 : : 1992 5.2 7.5 6.5 27.1 : 2.3 6.8 : 16.2 : 4.2 19.5 : -4.4 : : 1993 6.1 5.9 1.2 6.1 : 4.2 9.7 : 21.3 : 9.6-0.7 : -1.1 : : 1994 7.8 8.2 14.6 12.0 : 6.9 3.9 : 9.9 : 1.3 13.0 : 5.9 : : 1995 1.6-0.3 9.3 10.1 : 4.8 10.7 : -2.0 : 5.5 8.6 : 0.4 : : 1996 7.0 2.1 11.8 13.3 6.6 7.1 4.1 : 5.9-1.1 8.7 9.4 17.0 4.9 : 5.9 1997 6.2 2.3 13.9 12.9 9.3 3.3 10.0 : 12.6 12.1 8.2 6.1 11.1 13.2 : 3.7 1998 3.7 4.7 12.3 9.7 13.2 4.1 28.7 : 9.7-2.6 7.6 13.2 15.8 6.5 : 9.2 1999 7.6 7.9 15.6 12.1 12.8 3.3 1.7 3.4 16.5 14.1 11.3 10.0 16.4 4.8 6.7 6.7 2000 4.0 1.2 16.7 8.6 7.9 1.3 4.6 27.1 17.1 11.0 6.9 3.3 4.8 3.8 3.3 3.3 2001-0.3 1.1 1.8 4.9 4.7 1.0 1.1 12.2-0.1 7.2 11.7 5.9 10.2 2.1 2.1 2.1 2002 4.5 1.0 13.2 3.9 9.0 4.4 4.6 6.2 2.8 8.7 2.9 10.0 13.9 5.9 4.1 4.1 2003 3.0 2.2 9.0 3.0 10.1 3.2 0.9 31.4 4.4-2.8 2.8 6.5 9.6 5.6 3.2 3.2 2004 7.5 1.7 12.3 4.2 11.1 6.5 4.7 10.7 14.3 15.0 5.3-0.3 5.6 3.1 5.1 5.1 2005 4.8 2.0 12.7 5.3 11.1 4.5 3.7 6.6 9.1 7.0 4.8 9.7 4.9 3.9 4.6 4.6 2006 6.0 5.6 13.2 12.2 9.3 3.7 8.6 12.1 7.2 8.8 6.7 7.2 4.2 4.1 6.4 6.4 2007 2.6 8.4 1.9 7.9 1.8 3.4 2.6 22.3 8.8 4.6 4.6 2.3 8.3 3.0 4.5 4.5 2008 4.8 1.9 3.9 11.4 2.8 3.5 2.3 0.4 4.5 6.1 4.9 3.9 4.8 4.9 3.2 3.2 2009 3.7 3.6 5.0 6.9 3.0 3.4 3.5 6.5 4.0 4.9 7.0 2.8 3.1 2.6 3.8 3.8 DS: 6 0 0 0 UTVG 1) 1971-91 D_W 2) EUR; 1971-1998 ECU; Euro area; 1971-91 including D_W 3) EUR; 1971-1998 ECU; Former Euro area 12; 1971-91 including D_W 16

Table 32C Taxes linked to imports and production (indirect taxes); general government (National currency; annual percentage change) BG CZ DK EE LV LT HU PL RO SK SE UK EU-27 EU-15 1) 2) 1971 : : : : : : : : : : : 2.4 : : 1972 : : 17.3 : : : : : : : : 5.3 : : 1973 : : 0.9 : : : : : : : : 2.2 : : 1974 : : 5.6 : : : : : : : : 17.0 : : 1975 : : 9.2 : : : : : : : : 22.3 : : 1976 : : 20.9 : : : : : : : : 16.1 : : 1977 : : 18.1 : : : : : : : : 21.1 : : 1978 : : 19.3 : : : : : : : : 13.9 : : 1979 : : 15.9 : : : : : : : : 25.2 : : 1980 : : 6.2 : : : : : : : : 28.9 : : 1981 : : 7.4 : : : : : : : : 12.4 : : 1982 : : 9.2 : : : : : : : : 11.3 : : 1983 : : 11.4 : : : : : : : : 6.3 : : 1984 : : 11.7 : : : : : : : : 9.2 : : 1985 : : 9.9 : : : : : : : : 4.8 : : 1986 : : 16.5 : : : : : : : : 8.5 : : 1987 : : 4.0 : : : : : : : : 9.6 : : 1988 : : 3.2 : : : : : : : : 12.2 : : 1989 : : -0.1 : : : : : : : : 4.8 : : 1990 : : 0.7 : : : : : : : : 2.9 : : 1991 : : 1.7 : 33.7 : : : : : : 13.0 : : 1992 62.5 : 3.0 : 295.3 : : 21.4 : : : 3.5 : : 1993 73.9 : 3.6 : 136.8 : : 55.6 : : : 2.1 : : 1994 100.3 : 10.1 50.9 62.0 71.5 : 48.4 : 48.0 3.0 9.3 : : 1995 52.9 : 4.1 25.1 32.7 69.2 : 29.0 : 3.0 2.9 5.3 : : 1996 111.1 13.3 7.2 34.2 10.7 20.3 17.4 27.3 : 6.2 5.8 8.4 : 6.9 1997 835.3 2.5 6.6 25.9 23.8 41.1 12.8 17.2 : 4.9 5.4 8.1 : 6.9 1998 34.2 4.8 7.9 2.2 18.1 13.2 19.8 10.0 : 7.8 9.6 5.4 : 8.8 1999 5.5 9.8 4.0-0.1-1.9-3.4 16.6 15.2 60.6 3.4 13.2 8.7 7.6 7.7 2000 17.7 3.2 0.3 21.0 0.4-3.9 17.3 3.8 62.3 12.0-5.7 5.7 5.1 4.8 2001 14.3 4.1 4.4 13.4 5.0 3.2 7.7 3.7 1.0-1.3 3.9 2.2 1.8 1.6 2002 10.2 3.4 3.7 13.0 5.3 8.9 9.6 9.5 33.4 10.7 6.4 5.1 4.4 4.2 2003 17.6 7.0 1.3 8.8 19.4 3.2 15.1 4.1 39.4 16.0 4.7 5.3 1.9 1.9 2004 24.1 14.0 5.8 10.3 12.5 3.9 12.6 7.1 17.5 12.7 3.5 5.9 5.7 5.5 2005 17.2 5.2 7.5 25.1 28.9 14.7 2.5 12.4 28.3 11.4 5.4 2.1 4.9 4.1 2006 18.0 2.7 6.3 20.6 27.6 15.6 4.3 12.6 17.9 0.7 6.6 5.6 6.7 6.3 2007 4.5 8.5 3.1 19.1 24.9 24.2 11.0 10.3 18.3 12.1 5.8 5.2 5.2 4.5 2008 14.3 8.1 3.6 12.3 16.0 21.1 6.8 12.4 17.5 8.4 4.3 4.0 2.1 1.2 2009 10.6 5.0 2.4 8.4 7.5 11.9 4.8 9.9 12.2 6.2 3.6 4.3 4.0 3.6 DS: 6 0 0 0 UTVG 1) EUR; 1971-1998 ECU 2) EUR; 1971-1998 ECU; Former EU-15 17

Table 33A Current taxes on income and wealth (direct taxes); general government (National currency) BE DE IE EL ES FR IT CY LU MT NL AT PT SI FI EA-15 EA-12 1) 2) 3) Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EURO- EUR EUR BEF DEM IEP GRD ESP FRF ITL CYP LUF MTL NLG ATS PTE SIT FIM 1970 3.36 38.7 : : : : : : : : 7.40 : : : : : : 1971 3.90 44.3 : : : : : : : : 8.90 : : : : : : 1972 4.62 47.4 : : : : : : : : 10.42 : : : : : : 1973 5.72 60.1 : : : : : : : : 12.04 : : : : : : 1974 7.15 66.5 : : : : : : : : 13.93 : : : : : : 1975 8.98 64.2 : : : : : : : : 15.96 : : : 2.90 : : 1976 9.92 74.4 : : : : : : : : 17.84 5.74 : : 3.85 : : 1977 11.65 85.2 : : : : : : : : 19.49 6.49 0.20 : 3.93 : : 1978 13.23 86.6 : : : 23.1 : : : : 21.18 7.67 0.25 : 3.75 : : 1979 14.46 90.9 : : : 27.4 : : : : 22.74 8.16 0.35 : 4.06 : : 1980 15.11 97.1 : : : 33.1 18.9 : : : 24.52 8.89 0.42 : 4.71 : : 1981 15.72 97.2 : : : 38.1 24.5 : : : 24.68 9.90 0.58 : 5.89 : : 1982 17.96 99.9 : : : 44.8 32.7 : : : 25.40 10.14 0.75 : 6.53 : : 1983 18.97 103.5 : : : 50.0 39.7 : : : 24.21 10.44 1.06 : 7.30 : : 1984 21.05 109.8 : : : 56.0 46.0 : : : 23.93 11.41 1.27 : 8.38 : : 1985 22.04 118.3 3.26 : : 59.0 52.3 : : : 24.71 12.74 1.62 : 9.46 : : 1986 22.69 122.6 3.66 : : 63.3 58.6 : : : 26.77 13.39 1.56 : 10.71 : : 1987 23.29 127.0 4.04 : : 67.1 64.8 : : : 28.45 13.30 1.64 : 10.41 : : 1988 23.97 131.8 4.62 1.42 : 69.3 74.3 : : : 30.12 13.71 2.39 : 12.80 : : 1989 23.75 145.2 4.30 1.63 : 75.1 85.7 : : : 30.84 13.56 3.28 : 14.06 : : 1990 25.61 140.8 4.79 2.16 : 81.2 97.1 : 1.547 : 36.57 15.51 3.89 : 15.49 : : 1991 163.0 1991 26.30 170.6 5.23 2.73 : 85.6 107.0 : 1.542 : 41.84 17.43 4.95 : 14.89 : : 1992 26.60 188.5 5.70 2.84 : 86.1 115.2 : 1.531 : 40.87 19.25 6.27 : 13.70 : : 1993 29.36 189.9 6.45 3.53 : 88.5 130.0 : 1.912 : 44.29 19.87 5.97 : 13.12 : : 1994 31.51 191.7 7.11 4.87 : 93.4 128.0 : 2.121 : 38.47 18.61 6.30 : 15.15 : : 1995 33.77 200.4 7.16 5.94 44.4 96.5 137.0 : 2.314 0.242 37.48 20.38 7.17 0.707 16.58 : 613 1996 34.48 210.7 8.16 6.25 47.7 105.8 151.3 : 2.494 0.223 40.62 22.86 8.19 0.872 18.77 : 667 1997 37.09 210.0 9.41 7.57 51.7 116.6 165.8 : 2.692 0.266 41.48 24.77 8.94 1.000 19.79 : 696 1998 39.74 222.2 10.68 10.04 53.7 150.5 155.7 0.820 2.791 0.272 43.08 26.13 9.44 1.091 21.99 745 742 1999 40.31 237.3 12.36 11.13 57.8 163.6 168.1 0.964 2.943 0.315 45.50 26.29 10.66 1.229 22.65 802 799 2000 42.97 254.0 13.94 13.16 64.0 173.1 171.8 1.081 3.286 0.362 48.54 27.31 12.02 1.354 27.89 855 852 2001 44.73 230.0 14.77 12.53 68.2 181.9 184.0 1.183 3.423 0.406 51.22 31.94 12.13 1.554 26.45 864 861 2002 45.82 227.2 15.00 13.42 76.1 175.1 179.6 1.222 3.660 0.482 53.24 30.37 12.57 1.797 27.05 863 859 2003 45.80 226.1 16.45 13.50 78.8 174.2 178.7 1.125 3.771 0.520 50.80 30.68 11.95 1.999 25.89 860 857 2004 48.35 221.1 18.35 14.83 85.5 184.3 185.4 1.013 3.566 0.515 51.17 31.45 12.32 2.219 26.67 887 883 2005 51.13 227.6 19.73 16.63 99.1 194.7 189.8 1.244 4.116 0.572 58.45 31.35 12.57 2.495 27.61 937 933 2006 52.36 250.0 23.03 16.98 114.4 211.6 213.3 1.555 4.416 0.600 62.45 33.21 13.66 2.836 28.74 1029 1024 2007 54.34 270.9 24.00 18.32 135.4 216.8 233.7 2.176 4.883 0.717 67.99 36.48 15.89 3.016 31.53 1116 1110 2008 56.69 272.9 25.10 20.26 136.7 224.1 239.6 2.273 4.907 0.749 75.01 38.03 16.71 3.288 33.01 1149 1143 2009 58.93 280.4 26.38 21.66 141.9 229.4 243.7 2.421 5.152 0.825 79.74 39.26 17.36 3.511 34.45 1185 1178 DS: 1 0 0 0 UTYG 1) 1970-91 D_W 2) 1970-1998 ECU; Euro area; 1970-91 including D_W 3) 1970-1998 ECU; Former Euro area 12; 1970-91 including D_W 18

Table 33A Current taxes on income and wealth (direct taxes); general government (National currency) BG CZ DK EE LV LT HU PL RO SK SE UK EU-27 EU-15 1) 2) Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd Mrd BGN CZK DKK EEK LVL LTL HUF PLN RON SKK SEK GBP EUR EUR 1970 : : : : : : : : : : : 8.7 : : 1971 : : 32.3 : : : : : : : : 9.4 : : 1972 : : 35.8 : : : : : : : : 9.6 : : 1973 : : 43.0 : : : : : : : : 11.0 : : 1974 : : 54.3 : : : : : : : : 14.7 : : 1975 : : 53.1 : : : : : : : : 19.3 : : 1976 : : 62.5 : : : : : : : : 21.7 : : 1977 : : 67.8 : : : : : : : : 23.6 : : 1978 : : 76.2 : : : : : : : : 26.1 : : 1979 : : 85.8 : : : : : : : : 29.5 : : 1980 : : 96.6 : : : : : : : : 36.5 : : 1981 : : 105.3 : : : : : : : : 42.6 : : 1982 : : 118.3 : : : : : : : : 47.9 : : 1983 : : 136.8 : : : : : : : : 51.2 : : 1984 : : 155.7 : : : : : : : : 55.0 : : 1985 : : 176.2 : : : : : : : : 60.9 : : 1986 : : 196.1 : : : : : : : : 62.7 : : 1987 : : 209.3 : : : : : : : : 67.0 : : 1988 : : 227.0 : : : : : : : : 75.3 : : 1989 : : 236.3 : : : : : : : : 84.9 : : 1990 : : 243.0 : 0.008 : : : : : : 95.0 : : 1991 0.031 : 249.9 : 0.017 : 280 9.7 : : : 94.2 : : 1992 0.029 : 263.5 : 0.088 : 298 16.8 : : : 93.0 : : 1993 0.033 : 273.1 2.96 0.188 1.26 368 24.8 : 40.8 301.0 91.3 : : 1994 0.072 : 298.8 3.74 0.145 1.74 450 32.7 : 33.2 335.2 99.1 : : 1995 0.104 140.3 313.4 4.71 0.186 2.25 526 39.5 : 62.0 355.3 109.7 : 826 1996 0.226 140.5 328.9 5.26 0.218 2.68 647 47.9 : 62.0 381.9 115.0 : 898 1997 1.945 160.1 341.3 6.48 0.274 3.54 777 57.0 : 65.4 406.3 124.5 : 968 1998 2.217 165.6 348.0 8.16 0.317 4.04 916 65.1 3.03 69.7 422.6 142.0 1081 1046 1999 2.334 176.1 365.6 8.19 0.327 4.00 1085 51.4 3.56 74.9 461.7 149.2 1158 1127 2000 2.508 181.4 391.7 7.47 0.346 3.86 1288 53.3 5.33 68.3 493.4 160.5 1261 1227 2001 2.397 206.8 390.9 7.87 0.394 3.80 1531 51.8 7.11 74.8 453.5 169.5 1273 1235 2002 2.207 223.8 399.1 9.17 0.449 3.90 1730 55.9 8.58 76.6 424.2 166.5 1265 1224 2003 2.355 247.4 411.1 10.98 0.483 4.54 1789 55.4 11.23 87.1 458.0 170.3 1249 1208 2004 2.249 269.8 442.1 12.04 0.588 5.45 1860 58.9 15.71 83.1 499.9 182.1 1309 1266 2005 2.383 273.4 489.1 12.23 0.715 6.49 1984 68.4 15.38 89.4 543.3 202.1 1402 1352 2006 2.682 295.2 492.9 14.80 0.949 7.94 2218 79.3 20.97 100.6 574.9 223.7 1539 1481 2007 3.670 327.0 502.1 18.72 1.316 9.09 2597 100.6 28.52 111.9 584.2 232.7 1655 1581 2008 4.266 346.3 524.9 19.31 1.508 10.08 2846 106.9 37.05 122.4 583.9 242.6 1670 1586 2009 4.887 376.9 529.9 19.77 1.636 11.10 3103 110.4 46.54 131.1 597.0 253.8 1726 1635 DS: 1 0 0 0 UTYG 1) 1970-1998 ECU 2) 1970-1998 ECU; Former EU-15 19

Table 33B Current taxes on income and wealth (direct taxes); general government (Percentage of GDP at market prices (excessive deficit procedure)) BE DE IE EL ES FR IT CY LU MT NL AT PT SI FI EA-15 EA-12 1) 2) 3) 1970 10.0 10.7 : : : : : : : : 12.7 : : : : : : 1971 10.7 11.1 : : : : : : : : 13.5 : : : : : : 1972 11.5 10.9 : : : : : : : : 14.1 : : : : : : 1973 12.5 12.4 : : : : : : : : 14.2 : : : : : : 1974 13.4 12.6 : : : : : : : : 14.5 : : : : : : 1975 15.1 11.7 : : : : : : : : 15.1 : : : 16.1 : : 1976 14.7 12.5 : : : : : : : : 14.8 10.3 : : 18.8 : : 1977 16.0 13.4 : : : : : : : : 14.8 10.6 5.0 : 17.4 : : 1978 16.9 12.8 : : : 6.7 : : : : 14.9 11.8 5.1 : 15.1 : : 1979 17.2 12.3 : : : 7.0 : : : : 15.1 11.5 5.6 : 14.1 : : 1980 16.7 12.3 : : : 7.4 9.3 : : : 15.2 11.6 5.4 : 14.1 : : 1981 16.5 11.8 : : : 7.6 10.1 : : : 14.6 12.2 6.2 : 15.6 : : 1982 17.4 11.6 : : : 7.8 11.4 : : : 14.4 11.6 6.5 : 15.4 : : 1983 17.4 11.5 : : : 7.8 11.9 : : : 13.2 11.2 7.4 : 15.5 : : 1984 17.9 11.7 : : : 8.1 12.0 : : : 12.5 11.7 7.2 : 15.9 : : 1985 17.6 12.0 13.0 : : 7.9 12.2 : : : 12.4 12.4 7.3 : 16.5 : : 1986 17.3 11.8 13.7 : : 7.9 12.3 : : : 13.0 12.3 5.6 : 17.3 : : 1987 17.1 11.9 14.2 : : 7.9 12.5 : : : 13.6 11.8 5.1 : 15.6 : : 1988 16.4 11.7 15.1 4.8 : 7.6 12.9 : : : 13.8 11.6 6.2 : 16.9 : : 1989 15.0 12.1 12.6 4.6 : 7.7 13.5 : : : 13.4 10.7 7.2 : 16.6 : : 1990 15.3 10.8 13.1 5.0 : 7.9 13.8 : 14.7 : 15.0 11.4 7.3 : 17.3 : : 1991 11.5 1991 15.0 11.1 13.7 5.2 : 8.0 14.0 : 13.3 : 16.3 11.9 8.1 : 17.4 : : 1992 14.4 11.4 14.1 4.6 : 7.8 14.3 : 12.5 : 15.2 12.4 9.0 : 16.5 : : 1993 15.4 11.2 14.7 5.1 : 7.9 15.7 : 14.1 : 16.0 12.4 8.2 : 15.6 : : 1994 15.7 10.8 15.1 6.2 : 8.1 14.6 : 14.6 : 13.3 11.0 8.0 : 17.2 : : 1995 16.3 10.8 13.5 6.8 9.9 8.1 14.5 : 15.3 8.2 12.3 11.6 8.4 7.0 17.3 : 11.1 1996 16.3 11.2 13.9 6.5 10.1 8.6 15.1 : 15.8 7.2 12.7 12.6 9.1 7.4 18.9 : 11.6 1997 16.8 11.0 13.8 7.1 10.3 9.2 15.8 : 16.4 8.2 12.1 13.4 9.1 7.5 18.4 : 11.8 1998 17.3 11.3 13.6 8.7 10.0 11.4 14.3 9.7 16.0 7.9 11.9 13.6 8.9 7.4 18.8 12.1 12.1 1999 16.9 11.8 13.6 9.0 10.0 12.0 14.9 10.6 14.8 8.7 11.8 13.1 9.3 7.4 18.5 12.5 12.5 2000 17.1 12.3 13.3 9.7 10.2 12.0 14.4 10.9 14.9 9.1 11.6 13.0 9.8 7.4 21.1 12.7 12.7 2001 17.3 10.9 12.6 8.6 10.0 12.1 14.7 11.1 15.2 10.1 11.4 14.8 9.4 7.6 18.9 12.3 12.3 2002 17.1 10.6 11.5 8.5 10.4 11.3 13.9 11.1 15.3 11.3 11.4 13.8 9.3 7.9 18.8 11.8 11.8 2003 16.7 10.4 11.8 7.9 10.1 10.9 13.4 9.6 14.7 11.8 10.7 13.6 8.6 8.1 17.7 11.4 11.5 2004 16.7 10.0 12.4 8.0 10.2 11.1 13.3 8.0 13.0 11.5 10.4 13.3 8.5 8.3 17.5 11.3 11.4 2005 16.9 10.1 12.2 8.4 10.9 11.3 13.3 9.2 13.7 12.0 11.5 12.8 8.4 8.8 17.5 11.6 11.6 2006 16.5 10.8 13.2 7.9 11.7 11.7 14.4 10.8 13.0 11.8 11.7 12.9 8.8 9.3 17.2 12.1 12.1 2007 16.4 11.2 12.9 8.0 12.9 11.5 15.2 14.0 13.3 13.3 12.2 13.4 9.8 9.0 17.6 12.5 12.5 2008 16.4 10.8 13.0 8.2 12.4 11.4 15.1 13.7 13.1 13.3 12.7 13.3 9.9 9.0 17.4 12.4 12.4 2009 16.5 10.8 13.0 8.2 12.4 11.3 14.9 13.7 13.2 14.0 12.9 13.2 9.9 9.0 17.3 12.3 12.4 DS: 1 0 319 0 UTYG 1) 1970-91 D_W 2) Euro area; 1970-91 including D_W 3) Former Euro area 12; 1970-91 including D_W 20

Table 33B Current taxes on income and wealth (direct taxes); general government (Percentage of GDP at market prices (excessive deficit procedure)) BG CZ DK EE LV LT HU PL RO SK SE UK EU-27 EU-15 1) 1970 : : : : : : : : : : : 16.5 : : 1971 : : 23.5 : : : : : : : : 16.0 : : 1972 : : 22.8 : : : : : : : : 14.7 : : 1973 : : 23.7 : : : : : : : : 14.6 : : 1974 : : 26.7 : : : : : : : : 17.3 : : 1975 : : 23.4 : : : : : : : : 17.9 : : 1976 : : 23.7 : : : : : : : : 17.0 : : 1977 : : 23.1 : : : : : : : : 15.9 : : 1978 : : 23.3 : : : : : : : : 15.3 : : 1979 : : 23.6 : : : : : : : : 14.7 : : 1980 : : 24.6 : : : : : : : : 15.5 : : 1981 : : 24.5 : : : : : : : : 16.5 : : 1982 : : 24.1 : : : : : : : : 17.0 : : 1983 : : 25.3 : : : : : : : : 16.6 : : 1984 : : 26.1 : : : : : : : : 16.6 : : 1985 : : 27.2 : : : : : : : : 16.8 : : 1986 : : 28.1 : : : : : : : : 16.1 : : 1987 : : 28.5 : : : : : : : : 15.6 : : 1988 : : 29.8 : : : : : : : : 15.7 : : 1989 : : 29.4 : : : : : : : : 16.1 : : 1990 : : 28.9 : 11.1 : : : : : : 16.6 : : 1991 22.5 : 28.6 : 10.9 : 10.9 11.0 : : : 15.7 : : 1992 14.6 : 29.1 : 7.8 : 9.8 13.4 : : : 14.9 : : 1993 11.2 : 30.0 12.9 11.4 10.7 10.1 14.6 : 9.8 19.1 14.0 : : 1994 13.8 : 30.6 11.9 6.3 10.2 10.0 13.3 : 6.6 20.0 14.3 : : 1995 11.8 9.6 30.7 10.9 7.1 8.7 9.1 11.7 : 10.7 19.6 15.0 : 12.3 1996 12.8 8.3 30.7 9.3 7.0 8.2 9.1 11.3 : 9.6 20.6 14.7 : 12.7 1997 11.2 8.8 30.3 9.3 7.5 8.9 8.9 11.1 : 9.1 21.1 15.0 : 13.0 1998 9.9 8.3 29.9 10.4 8.0 9.0 8.8 10.8 8.1 8.9 21.0 16.1 13.2 13.4 1999 9.8 8.5 30.1 9.8 7.7 9.2 9.3 7.7 6.5 8.9 21.7 16.1 13.5 13.7 2000 9.4 8.3 30.3 7.8 7.3 8.5 9.5 7.2 6.6 7.3 21.9 16.4 13.7 14.0 2001 8.1 8.8 29.3 7.3 7.6 7.8 10.0 6.6 6.1 7.3 19.5 16.6 13.3 13.6 2002 6.8 9.1 29.1 7.6 7.8 7.5 10.1 6.9 5.7 6.9 17.5 15.5 12.7 13.0 2003 6.8 9.6 29.3 8.1 7.6 8.0 9.4 6.6 5.7 7.1 18.2 14.9 12.3 12.6 2004 5.8 9.6 30.2 8.0 7.9 8.7 9.0 6.4 6.4 6.1 19.0 15.1 12.3 12.6 2005 5.6 9.2 31.6 7.0 7.9 9.1 9.0 7.0 5.3 6.0 19.9 16.1 12.7 13.0 2006 5.4 9.1 30.0 7.1 8.5 9.7 9.3 7.5 6.1 6.1 19.8 16.8 13.2 13.5 2007 6.5 9.2 29.6 7.7 9.4 9.4 10.2 8.6 7.0 6.0 19.0 16.5 13.4 13.8 2008 6.6 9.0 29.6 7.1 9.0 8.9 10.5 8.3 7.9 6.0 18.4 16.6 13.2 13.6 2009 6.7 9.1 28.9 6.6 8.9 8.9 10.7 7.9 8.7 5.9 18.1 16.7 13.1 13.6 DS: 1 0 319 0 UTYG 1) Former EU-15 21

Table 33C Current taxes on income and wealth (direct taxes); general government (National currency; annual percentage change) BE DE IE EL ES FR IT CY LU MT NL PT SI FI EA-15 EA-12 1) 2) 3) 1971 16.2 14.5 : : : : : : : : 20.2 : : : : : 1972 18.5 7.1 : : : : : : : : 17.2 : : : : : 1973 23.8 26.7 : : : : : : : : 15.5 : : : : : 1974 25.0 10.7 : : : : : : : : 15.7 : : : : : 1975 25.5-3.5 : : : : : : : : 14.6 : : : : : 1976 10.5 15.9 : : : : : : : : 11.8 : : 32.9 : : 1977 17.4 14.5 : : : : : : : : 9.3 : : 2.0 : : 1978 13.6 1.6 : : : : : : : : 8.7 27.8 : -4.6 : : 1979 9.3 5.0 : : : 18.5 : : : : 7.4 38.0 : 8.3 : : 1980 4.5 6.8 : : : 20.8 : : : : 7.8 22.3 : 16.0 : : 1981 4.0 0.1 : : : 15.2 29.7 : : : 0.7 36.5 : 25.1 : : 1982 14.2 2.8 : : : 17.4 33.3 : : : 2.9 30.2 : 10.9 : : 1983 5.7 3.6 : : : 11.6 21.5 : : : -4.7 40.8 : 11.8 : : 1984 11.0 6.0 : : : 12.0 16.0 : : : -1.2 19.7 : 14.8 : : 1985 4.7 7.8 : : : 5.3 13.6 : : : 3.3 27.2 : 12.9 : : 1986 2.9 3.6 12.3 : : 7.3 12.2 : : : 8.4-3.5 : 13.2 : : 1987 2.7 3.6 10.4 : : 6.0 10.6 : : : 6.3 5.4 : -2.8 : : 1988 2.9 3.8 14.6 : : 3.3 14.6 : : : 5.8 45.6 : 22.9 : : 1989-0.9 10.1-7.0 14.5 : 8.4 15.3 : : : 2.4 37.0 : 9.8 : : 1990 7.8-3.0 11.5 32.2 : 8.1 13.2 : : : 18.6 18.6 : 10.2 : : 1991 2.7 15.8 9.1 26.8 : 5.4 10.2 : -0.3 : 14.4 27.2 : -3.9 : : 1992 1.1 10.5 9.0 3.9 : 0.5 7.7 : -0.7 : -2.3 26.6 : -8.0 : : 1993 10.4 0.8 13.2 24.2 : 2.8 12.9 : 24.9 : 8.4-4.7 : -4.3 : : 1994 7.3 0.9 10.3 38.2 : 5.5-1.5 : 10.9 : -13.1 5.5 : 15.5 : : 1995 7.2 4.5 0.6 21.8 : 3.3 7.0 : 9.1 : -2.6 13.7 : 9.4 : : 1996 2.1 5.1 14.0 5.3 7.3 9.7 10.4 : 7.8-7.7 8.4 14.3 23.4 13.2 : 8.9 1997 7.6-0.3 15.3 21.1 8.5 10.2 9.5 : 7.9 19.3 2.1 9.1 14.7 5.4 : 4.3 1998 7.1 5.8 13.5 32.7 4.0 29.1-6.0 : 3.7 2.1 3.9 5.6 9.1 11.1 : 6.7 1999 1.4 6.8 15.7 10.8 7.6 8.7 7.9 17.6 5.5 15.8 5.6 13.0 12.7 3.0 7.7 7.7 2000 6.6 7.0 12.8 18.2 10.7 5.8 2.2 12.1 11.7 14.9 6.7 12.7 10.1 23.1 6.6 6.6 2001 4.1-9.5 5.9-4.8 6.5 5.0 7.1 9.4 4.2 12.3 5.5 1.0 14.8-5.2 1.1 1.0 2002 2.4-1.2 1.6 7.1 11.7-3.7-2.4 3.4 6.9 18.5 3.9 3.7 15.6 2.3-0.2-0.2 2003 0.0-0.5 9.7 0.6 3.6-0.5-0.5-8.0 3.0 7.9-4.6-4.9 11.3-4.3-0.3-0.3 2004 5.6-2.2 11.5 9.8 8.5 5.8 3.7-10.0-5.4-1.0 0.7 3.0 11.0 3.0 3.1 3.1 2005 5.8 2.9 7.5 12.2 15.8 5.6 2.4 22.9 15.4 11.1 14.2 2.1 12.4 3.5 5.7 5.6 2006 2.4 9.9 16.7 2.1 15.5 8.7 12.4 25.0 7.3 4.9 6.8 8.7 13.7 4.1 9.8 9.8 2007 3.8 8.3 4.2 7.9 18.3 2.5 9.5 39.9 10.6 19.6 8.9 16.3 6.3 9.7 8.4 8.4 2008 4.3 0.8 4.6 10.6 1.0 3.3 2.5 4.5 0.5 4.4 10.3 5.2 9.0 4.7 3.0 3.0 2009 4.0 2.8 5.1 6.9 3.8 2.4 1.7 6.5 5.0 10.2 6.3 3.9 6.8 4.3 3.1 3.1 DS: 6 0 0 0 UTYG 1) 1971-91 D_W 2) EUR; 1971-1998 ECU; Euro area; 1971-91 including D_W 3) EUR; 1971-1998 ECU; Former Euro area 12; 1971-91 including D_W 22