Luxembourg: Fiscal freedom

(measure: points; source: The Heritage Foundation)

Luxembourg: Fiscal freedom index (0-100)

: For that indicator, The Heritage Foundation provides data for Luxembourg from 1996 to 2017. The average value for Luxembourg during that period was 59 points with a minumum of 45 points in 1997 and a maximum of 67 points in 2011. See the global rankings for that indicator or use the country comparator to compare trends over time.
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The Fiscal Freedom index for Luxembourg from The Heritage Foundation reflects the tax burden imposed by the government, including the direct taxes on individuals and corporations and the overall amount of tax revenue as a a share of GDP.

Definition: The Fiscal freedom index measures the tax burden imposed by government. It is composed of three quantitative factors: the top marginal tax rate on individual income, the top marginal tax rate on corporate income, and the total tax burden as a percentage of GDP.