11/7/2009
http://www.shadoweconomy.eu VAT and excise tax compliance calculator - Copyright Edward Christie and Mario Holzner 2006 If you wish to use this calculator for your own work please quote both our names, our web-site, and our publication: Christie, E., Holzner, M., (2006), 'What Explains Tax Evasion? An Empirical Assessment based on European Data', wiiw Working Papers, No. 40, June 2006. OUTPUT Tax compliance
Concealed consumption
Av. weighted tax rates
VAT compliance rate Year 2003 2002 2001 2000 1999 1998 1997 1996 2003 2002 2001 2000 1999 1998 1997 1996 Country Sweden Sweden Sweden Sweden Sweden Sweden Sweden Sweden % 69.1% 68.0% 67.5% 66.6% 66.3% 64.9% 65.4% 61.8% #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Excise Concealed Concealed Concealed compliance Consumption Consumption Consumption (CC) (CC) Share (CCS) rate % 43.5% 46.7% 44.7% 48.7% 57.8% 60.2% 54.1% 58.9% #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! mn 497589 491503 481526 467903 439681 432932 408737 427823 #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! % of GDP 20.4% 20.9% 21.2% 21.3% 21.2% 22.0% 21.6% 23.6% #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! % 32.7% 33.5% 34.1% 34.5% 34.2% 35.3% 35.3% 38.3% #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Average weighted VAT rate % of net 20.2% 20.2% 20.1% 20.1% 20.1% 20.2% 20.1% 20.4% #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
VAT and excise tax compliance calculator - Copyright Edward Christie and Mario Holzner 2006 If you use this calculator for your own work please quote both our names, our web-site, and our publication: Christie, E., Holzner, M., (2006), 'What Explains Tax Evasion? An Empirical Assessment based on European Data', wiiw Working Papers, No. 40, June 2006. http://www.shadoweconomy.eu
X:\Unofficialeconomy\Jub Fonds Project\Data\VAT Excise Calculations\fdd47afa-78e1-4f3b-8bff-c44bd4b12f84.xls ... VATEXcalc
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Av. weighted tax rates
Average weighted Excise rate % of net 167.8% 167.3% 166.8% 165.4% 169.6% 170.1% 169.3% 170.6% #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
X:\Unofficialeconomy\Jub Fonds Project\Data\VAT Excise Calculations\fdd47afa-78e1-4f3b-8bff-c44bd4b12f84.xls ... VATEXcalc
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INPUT Official VAT rates Standard Rate (SR), Reduced Rate (RR), Zero Rate (R0)
Official Excise rates Excise Rate (ER)
SR % of net 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0%
RR1 % of net 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 12.0%
RR2 % of net 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0%
RR3 % of net
R0 % of net 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
ER1tobacco % of net of VAT & EX 165.5% 165.5% 165.5% 165.5% 165.5% 165.5% 165.5% 165.5%
ER2beer % of net of VAT & EX 8.5% 8.5% 8.5% 8.5% 8.5% 8.5% 8.5% 8.5%
ER3wine % of net of VAT & EX 138.9% 138.9% 138.9% 138.9% 138.9% 138.9% 138.9% 138.9%
ER4spirit % of net of VAT & EX 868.7% 868.7% 868.7% 868.7% 868.7% 868.7% 868.7% 868.7%
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Official Tax Revenues
GDP components for the explanation of the abbrevations see the paper
ER5fuel % of net of VAT & EX 144.5% 144.5% 144.5% 144.5% 144.5% 144.5% 144.5% 144.5%
ER6indfuel % of net of VAT & EX 85.6% 85.6% 85.6% 85.6% 85.6% 85.6% 85.6% 85.6%
VAT revenues mn 225145 215697 204629 194860 187660 177060 166917 157443
Excise revenues mn 80366 77768 73548 70920 71304 70443 67288 69068
HHFC mn 1147788 1105465 1071796 1043013 990383 940311 906572 866692
GDP mn 2438447 2352938 2269149 2194967 2076525 1971871 1888231 1815144
IMPRENT mn 153099 148485 144726 144445 141471 141391 142172 138189
HHCO mn 56514 54532 53151 48089 45553 43378 41447 41981
FGFCF mn 8557 8257 7963 8088 8498 7315 5802 5343
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GGFCF mn 79387 76603 69258 63648 66472 62277 58606 64219
NGFCF mn 859 888 914 884 872 907 832 807
HGFCF mn 12384 11950 11524 11595 12273 9939 9694 10583
RGFCF mn 6309 6088 5871 5487 5484 5085 4418 3792
FINT mn 47128 45475 43856 47241 43990 41237 37280 34347
GINT mn 296055 285673 271331 259321 260755 253288 234759 232707
NINT mn 16198 15630 15073 14578 11198 11547 10815 10296
HINT mn 96125 92754 85165 78168 73149 79308 71259 68719
RINT mn 134845 130116 125483 118292 110324 105385 102280 96769
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TRAVEL revenue (from Balance of Payments) mn 42811 45567 44073 37319 34332 32864 28462 24488
Household consumption of excised goods as a share of Household Final Consumption
FuelINT mn 41784 40319 38883 38143 29536 27203 28097 26314
NonFGNHR FuelINT
Tobacco
Beer
Wine
Spirits
Fuel
Vehicles
mn % of HHFC % of HHFC % of HHFC % of HHFC % of HHFC % of HHFC 36671 1.5% 1.1% 0.7% 0.7% 4.7% 35385 1.7% 1.1% 0.7% 0.7% 4.7% 34125 1.7% 1.1% 0.7% 0.7% 4.8% 33289 1.6% 1.0% 0.6% 0.6% 4.7% 25824 1.7% 1.0% 0.7% 0.7% 4.5% 23809 1.6% 1.0% 0.6% 0.6% 4.6% 24078 1.8% 1.1% 0.7% 0.7% 4.8% 22289 1.9% 1.1% 0.7% 0.7% 4.8%
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Household Consumption of VAT goods at reduced rates as a share of Household Final Consumption
Personal % of HHFC
Energy less electricity
Electricity
R1
R1 rent
R1 coal
R1 hotel 0.7% 0.7% 0.7% 0.7% 0.6% 0.6% 0.6% 0.6%
R1 food / 2 5.6% 5.6% 5.6% 5.5% 5.6% 5.8% 5.9% 6.0%
% of HHFC % of HHFC basic food / 2 2.3% 4.3% 2.0% 3.8% 2.0% 3.8% 1.8% 3.4% 1.9% 3.6% 2.0% 3.8% 2.1% 3.9% 2.2% 4.2%
R1 pharmaceutic als
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R1 books and newspapers
R1 construction
R1 wine
R1 childrens' clothing
R1 restaurant
R1 fuel
R1 passenger transport
R1 electricity
R1 culture
2.0% 1.9% 1.9% 1.8% 1.8%
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R1 services
R1 tobacco
R1 education
R1 gas
R2 food / 2
R2 R2 R2 books and pharmaceutic newspapers als basic food / 2 1.4% 1.4% 1.5% 1.4% 1.5% 1.5% 1.5% 1.5%
R2 passenger transport 1.9% 2.0% 2.0%
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R2 gas
R2 rent
R2 electricity
R2 culture 2.0% 2.0% 1.9% 2.0% 1.9% 1.8% 1.7%
R2 sport
R2 hotel
R3 passenger transport
R3 food / 2
R3 hotel
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R3 books and newspapers
R3 culture
R3 childrens' clothing
R3 pharmaceutic als
R0 post 3.2% 3.3% 3.3% 3.0% 3.1% 3.0% 2.7% 2.6%
R0 health 1.5% 1.4% 1.4% 1.3% 1.2% 1.2% 1.2% 1.2%
R0 education
R0 insurance 3.4% 3.1% 3.1% 3.2% 3.3% 3.2% 3.1% 3.0%
R0 rent 8.7% 9.0% 9.0% 9.3% 9.5% 9.9% 10.2% 10.2%
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R0 banking 1.7% 1.7% 1.9% 2.2% 1.7% 1.4% 1.4% 1.3%
R0 lottery 1.3% 1.3% 1.3% 1.3% 1.3% 1.2% 1.1% 1.1%
R0 culture
R0 food / 2
R0 R0 pharmaceutic books and als newspapers
R0 passenger transport
R0 childrens' clothing
R0 basic food / 2
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Consumption of excised goods at a reduced VAT rate as a share of Household Final Consumption
R0 construction
R0 sport
R0 fuel
R0 electricity
ExCoR1 coal
ExCoR1 wine
ExCoR1 fuel
ExCoR1 tobacco
ExCoR1 gas
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ExCoR2 gas
ExCoR0 fuel
X:\Unofficialeconomy\Jub Fonds Project\Data\VAT Excise Calculations\fdd47afa-78e1-4f3b-8bff-c44bd4b12f84.xls ... VATEXcalc