ÿþ<!DOCTYPE HTML PUBLIC '-//W3C//DTD HTML 4.01//EN'> <html><head><title>Title Page</title><meta http-equiv='Content-Type' content='text/html; charset=iso-8859-1'><style type='text/css'>h1 { margin:0px 0px 0px 0px; padding:0px; font-size:large; font-weight:900; font-family:verdana, arial, helvetica, sans-serif; text-align:center; color:#000; }h2 { font-size:medium; font-weight:900; font-family:verdana, arial, helvetica, sans-serif; margin:10px 0px -2px 0px; padding:0px; color:#000; }h2.myclass { font-size:medium; font-weight:900; font-family:verdana, arial, helvetica, sans-serif; margin:10px 0px -2px 0px; padding:0px; color:#000; text-align:center;}h3 { font-size:13px; font-weight:700; font-family:verdana, arial, helvetica, sans-serif; margin:0px 0px -1px 0px; padding:0px; color:#07a; }h3.myclass { font-size:13px; font-weight:700; font-family:verdana, arial, helvetica, sans-serif; margin:0px 0px -1px 0px; padding:0px; color:#07a; text-align:center;}h4 { font-size:x-large; font-family:garamond, serif; color:#09f; text-align:center; margin:0px 0px 5px 0px; padding:0px;}h5 { font-size:13px; font-family:verdana, arial,sans-serif; font-weight:600; margin:0px 0px 5px 50px; padding:0px;}i.myclass{color:#07a;}</style></head><body> <H1> EuroPTax. Who Pays for the State? The Evolution of Personal Taxation in Postwar Europe, 1958-2007 </H1> <H3 class='myclass'> UKDA study number:6358</h3> <H2 class='myclass'>Principal Investigators </H2> <H3 class='myclass'> Lynch, F.<br>University of Westminster. School of Social Sciences, Humanities and Languages. Department of Social and Historical Studies<br>Weingarten, N.<br>University of Westminster. School of Informatics<br> </H3> <H2 class='myclass'>Sponsors</H2> <H3 class='myclass'>Economic and Social Research Council<br>Leverhulme Trust<br></H3> <H2 class='myclass'>Distributed by</H2> <H3 class='myclass'>UK Data Archive, University of Essex, Colchester.</H3> <H3 class='myclass'> February 2010 </H3> <div style='page-break-before:always'></div> <H1>&nbsp;</H1><H1>Bibliographic Citation</H1> <H5> All works which use or refer to these materials should acknowledge these sources by means of bibliographic citation. To ensure that such source attributions are captured for bibliographic indexes, citations must appear in footnotes or in the reference section of publications. The bibliographic citation for this data collection is: </h5> <H5> Lynch, F. and Weingarten, N., <i> EuroPTax. Who Pays for the State? The Evolution of Personal Taxation in Postwar Europe, 1958-2007</i> [computer file]. Colchester, Essex: UK Data Archive [distributor], February 2010. SN: 6358, http://dx.doi.org/10.5255/UKDA-SN-6358-1. </h5><H1>&nbsp;</H1> <H1 >Acknowledgement</h1> <h5> Any publication, whether printed, electronic or broadcast, based wholly or in part on these materials, should acknowledge the original data creators, depositors or copyright holders, the funders of the Data Collections (if different) and the UK Data Archive, and to acknowledge Crown Copyright where appropriate. <br> Any publication, whether printed, electronic or broadcast, based wholly or in part on these materials should carry a statement that the original data creators, depositors or copyright holders, the funders of the Data Collections (if different) and the UK Data Archive bear no responsibility for their further analysis or interpretation. </h5><H5>&nbsp;</H5> <h5><b>Copyright: </b><br> Frances Lynch. University of Westminster </h5><H1>&nbsp;</H1> <H1>Disclaimer</H1> <h5> Although all efforts are made to ensure the quality of the materials, neither the original data creators, depositors or copyright holders, the funders of the Data Collections, nor the UK Data Archive bear any responsibility for the accuracy or comprehensiveness of these materials.<br> </h5><h5>&nbsp;</h5><h5>All rights reserved. No part of these materials may be reproduced, stored in, or introduced into a retrieval system, or transmitted, in any form, or by any means (electronic, mechanical, photocopying, recording or otherwise) without the prior written permission of the UK Data Archive.<br><br>UK Data Archive<br> University of Essex<br> Wivenhoe Park<br> Colchester<br> Essex C04 3SQ<br> United Kingdom<br>www.data-archive.ac.uk <br><br> </h5> <h2 style='page-break-before:always'> 6358 . EuroPTax. Who Pays for the State? The Evolution of Personal Taxation in Postwar Europe, 1958-2007<br> </h2><h3>&nbsp;</h3> <h3>Depositor:</h3> <h5>Lynch, F. , University of Westminster. School of Social Sciences, Humanities and Languages. Department of Social and Historical Studies</h5> <h3>Principal Investigators:</h3> <h5>Lynch, F. , University of Westminster. School of Social Sciences, Humanities and Languages. Department of Social and Historical Studies</h5> <h5>Weingarten, N. , University of Westminster. School of Informatics</h5> <H3>Sponsors:</H3><H5> Economic and Social Research Council<br>Leverhulme Trust<br> <i class='myclass'> Grant Number:</i> RES-000-22-1408; Levenhulme Trust F/07004/D </H5> <h3> Other Acknowledgements: </h3> <h5>John Geoffrey Walker, formerly Research Fellow at the London School of Economics, provided material for early years for the United Kingdom and France in JAVA code.<br></h5> <h3> Abstract: </h3> <h5>The massive expansion of the state in post-war Europe has rested on a greatly enlarged fiscal base, yet little is known about how that fiscal base has evolved. This is surprising in view of the fact that the questions of how governments get money, and from whom they get it, are seen to be two of the most important political issues faced in any modern political economy. While most studies of fiscal history try to provide answers to the first question by analyzing the ideological, political and administrative inputs to tax policy, the project's aim was to provide answers to the second question.<br> <br> The project focused on the outcomes of tax policy; what different households across Western Europe have paid in taxes (income tax and social security contributions) at all points on the income scale since 1958. Since such information is not in the public domain we have used national tax rules and wage rates were used in order to infer what households with particular characteristics would have paid in direct taxes each year since 1958. Using the dynamic spreadsheet EuroPTax, details of the effective rates of income tax and social security contributions paid by different households in all the major European democracies since 1958 are provided for the first time as part of the project.<br> <br></h5><h3>Main Topics:</h3><h5>The dynamic Excel spreadsheets, known as EuroPTax, enable the user to calculate the income tax at both national and local level as well as the social security contributions paid by a hypothetical household of a specified structure on a specified income, in one of nine different countries in Western Europe over the period 1958-2007. The countries included in EuroPTax are: Belgium, Denmark, France, Germany, Ireland, Italy, Norway, Sweden and the United Kingdom. The calculations are derived from the national tax rules published by the following sources: HMSO (Board of Inland Revenue); Tolley's Income Tax; International Bureau of Fiscal Documentation; Coopers and Lybrand; OECD; and German Ministry of Finance. The wages used are multiples of the average production worker's wage found in National Year Books and in the International Labour Organisation. Social Security statistics are mainly derived from <i>Social Security Programs throughout the world</i> of the Social Security Administration of the United States Dept of Health Education and Welfare. In those countries where local taxation is levied, the rates used are the average for the country.<br> <br> <br> <br></h5> <h3>Coverage: </h3><h5> <i class='myclass'> Time Period Covered:</i> 01 January 1958 - 31 December 2007 <br><i class='myclass'>Dates of Fieldwork: </i> 01 January 2007 - 31 December 2009 <br><i class='myclass'>Country: </i> Belgium; Denmark; France; German Federal Republic; Ireland; Italy; Norway; Sweden; United Kingdom <br><i class='myclass'>Spatial Units: </i> No spatial unit <br><i class='myclass'>Observation Units: </i> Families/households <br><i class='myclass'>Kind of Data: </i> Textual data; Numeric data; Alpha/numeric data </h5> <h3>Universe Sampled: </h3><h5> <i class='myclass'>Location of Units of Observation:</i> Cross-national <br><i class='myclass'>Population:</i> Hypothetical households earning multiples of the average production worker's wage </h5> <h3>Methodology: </h3><h5> <i class='myclass'>Time Dimensions: </i> Time Series <br><i class='myclass'>Sampling Procedures: </i> No sampling (total universe) <br><i class='myclass'>Method of Data Collection: </i> Compilation or synthesis of existing material <br><i class='myclass'>Weighting: </i> no weighting conducted </h5><h3>Language(s) of Written Materials: </h3> <h5>Study Description: English<br>Study Documentation: English<br></h5> <h3>Access: </h3><h5> <i class='myclass'>Access Conditions: </i> The depositor has specified that registration is required and standard conditions of use apply. The depositor may be informed about usage. See <a href='http://www.esds.ac.uk/orderingdata/termsandConditions.asp'>terms and conditions</a> for further information.<br/>Available to all users based in HE/FE institutions, for not-for-profit educational and research purposes only. <br><i class='myclass'>Availability: </i> History Data Service, UK Data Archive <br><i class='myclass'>Contact: </i></b> Help desk: hds@essex.ac.uk<br> </h5> <h3>Date of First Release:</h3><h5> 9 February 2010<br></h5> <h3> Copyright: </h3> <h5>Frances Lynch. University of Westminster</h5> <br><br> <h3> File last updated: </h3> <h5>31 October 2011</h5> </body></html>