Reform Options for the EU Own Resources System

  • Friedrich Heinemann
  • Philipp Mohl
  • Steffen Osterloh

Part of the ZEW Economic Studies book series (ZEW, volume 40)

Table of contents

  1. Front Matter
    Pages i-ix
  2. Pages 1-2
  3. Pages 55-73
  4. Pages 75-124
  5. Pages 125-139
  6. Pages 141-142
  7. Pages 143-158
  8. Back Matter
    Pages 159-177

About this book

Introduction

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.

Keywords

EU budget European Union (EU) Financing GLCM Options Revenue System

Authors and affiliations

  • Friedrich Heinemann
    • 1
  • Philipp Mohl
    • 1
  • Steffen Osterloh
    • 1
  1. 1.Centre for European Economic Research (ZEW)68161Germany

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-7908-2066-9
  • Copyright Information Physica-Verlag Heidelberg 2008
  • Publisher Name Physica-Verlag HD
  • eBook Packages Business and Economics
  • Print ISBN 978-3-7908-2065-2
  • Online ISBN 978-3-7908-2066-9
  • Series Print ISSN 1615-6781
  • About this book