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Reform Options for the EU Own Resources System

This study develops a reform proposal for the future revenue system of the EU budget. The findings strongly reject the idea that a reform based on an EU tax-based own resource would remedy current problems. Against the background of the status quo analysis the authors present a reform model which in...

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Bibliographic Details
Main Authors: Heinemann, Friedrich, Mohl, Philipp (Author), Osterloh, Steffen (Author)
Format: eBook
Language:English
Published: Heidelberg Physica 2008, 2008
Edition:1st ed. 2008
Series:ZEW Economic Studies
Subjects:
Economic Policy
Finance, Public
Europe / Economic Integration
Public Economics
European Economic Integration
Online Access:
Collection: Springer eBooks 2005- - Collection details see MPG.ReNa
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520 |a This study develops a reform proposal for the future revenue system of the EU budget. The findings strongly reject the idea that a reform based on an EU tax-based own resource would remedy current problems. Against the background of the status quo analysis the authors present a reform model which includes the complete phasing out of the VAT resource, a financing of the budget completely on the basis of the GNI resource and a generalised but limited correction mechanism (GLCM). The GLCM would make a clear distinction between policies having an intentional distributive effect or not. A further element of the reform proposal is a move towards a stronger financial contribution of regions to EU spending 

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