trends in tax systems in the Eu
研究了2013年欧元区税收负担回归世纪初水平，金融危机后财政整顿使收入上升，但劳动和间接税无统一趋势，公司税因竞争下降，比利时劳动和资本税高而间接税低。
In 2013, the total tax burden in the euro area was almost back to the level prevailing at the beginning of the century. The financial and economic crisis had initially led to a reduction in the tax burden, but fiscal consolidation has generated a rise in revenue. However, there is no general trend observable in labour taxation or indirect taxation. The transfer of part of the burden from labour to consumption, as regularly recommended by international economic organisations, has taken place in a limited amount of countries. Corporation tax alone fell simultaneously in the euro area countries, as a result of tax competition. Following these developments, Belgium remains notable for its heavy taxes on labour and capital, while indirect taxes, particularly excise duties, are relatively low.