The European Commission has published an overview of the main taxation trends in the 28 EU member states plus Iceland and Norway. In 2013, Ireland, at 28.8%, is ranked at number five amongst states with the lowest level of tax revenue as a percentage of GDP. Denmark tops the table with the highest ratio of 47.6% followed by France and Belgium. The UK level at 33.7% is lower than the German level.

The Commission’s report sets out the various changes to each state’s tax system in 2015 and 2014.

The OECD has also published its annual report on tax revenues across OECD member states and Denmark holds its position as having thehighest tax to GDP ratio in the OECD in 2013 also. Ireland, Australia, Chile, Korea, Mexico, Switzerland, Turkey and the United States had the lowest ratios of tax to GDP across the OECD.

Tax revenue as apercentage of GDP indicates theshare of a country’s output that is collected by the government through taxes.