Estadísticas de la UE. CDE Universitat de València

CoverMeasuring net government debt: theory and practice - 2014 edition
Net government debt could be broadly defined as the stock of a specific set of government’s liabilities minus the stock of a specific set of financial assets held by government. This paper explores different ways to measure net government debt, looking at both theoretical and practical implications of such measures. It outlines the main benefits and potential drawbacks of each of the presented measures and aims to propose a tentative concept of net government debt, which could be used as a harmonised additional indicator for analysing EU governments’ financial positions. [+]

CoverManual on Government Deficit and Debt - Implementation of ESA 2010 - 2014 edition

This new 2014 edition of the Manual is an updated version of the edition published in November 2013 which was an adaption to the new European System of Accounts (ESA 2010) entering into force on 1 September 2014. In the current edition only a few parts were amended: Part I on issues linked to the delimitation of the general government sector, Part II where several issues related to taxes and social contributions (tax refunds, tax amnesties, deferred tax assets) were added while the provisions on tax credits were reinforced. Also Part IV the chapter on defeasance structures was slightly amended and Part VIII on the measurement of general government debt was included. As usual, this edition results form a collective work under the supervision of Eurostat, in cooperation with experts representing EU Member States and other international institutions. [+]

CoverManual on the changes between ESA95 and ESA2010 - 2014 edition 
The Manual on the changes between ESA 95 and ESA 2010 sets out a description of the changes, the consequences for the national accounts and European accounts compiled in the European Union, and worked examples showing the effects of the changes. It provides Member States with the guidance necessary to compile data in a reliable and comparable way. The Manual is in line with Eurostat Working Group and Task Force conclusions and recommendations. It was approved by the Eurostat Group of Directors of Macroeconomic Statistics in November 2013. [+]

Evolution of government expenditure by function in 2012
General government expenditure by economic function - EU-27 expenditure on social protection stood at 19.9 % of GDP in 2012 and health expenditure at 7.3 %
Statistics in focus 8/2014
This publication analyses global trends in the structure of general government expenditure breakdown by their main socio-economic function (according to the Classification of the Functions of Government - COFOG), with a focus on social protection expenditure. Eurostat collects data on general government expenditure by economic function according to the international Classification of the Functions of Government (COFOG) in the framework of the European System of National Accounts (ESA95). [+]

CoverGovernment finance statistics - Summary tables - 2/2013 - Data 1997-2012
The tables in this publication present government finance statistics (GFS) data by Member State, for the EU-28, for the EU-27, for the euro area and for Iceland, Switzerland and Norway. The GFS presentation shows, in an integrated way: government revenue, government expenditure, government deficit, transactions in assets, transactions in liabilities, other economic flows, and balance sheets. It gives a clear picture of the links between these data. The publication is intended primarily for national governments, Central Banks, economic analysts and academics with an interest in government finance, though could also be of interest to the wider public. Other references on the same subject are for example: Eurostat Manual on Government Deficit and Debt, Taxation trends in the European Union and GFS website. The value-added in comparison with other publications is to give an overview of government finances from several angles with consistency information. The publication covers data since 1997. [+]

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