Tax Based Eu Own Resources
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Reform Options For The Eu Own Resources System
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Author : Friedrich Heinemann
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-06-10
Reform Options For The Eu Own Resources System written by Friedrich Heinemann and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-06-10 with Business & Economics categories.
The general review of the European Union’s budget scheduled for the years 2008 and 2009 offers a unique opportunity for reflections. Explicitly this review is “without taboos” so that also substantive changes can and should be debated. Without doubt much better budgetary systems can be imagined compared to the status quo of the EU budget which is the outcome of a path-dependent process and where many details are only understandable by taking account of the historical context of past decisions. However, even if much better systems could be designed in theory, each reform suggestion, in the end, must pass the reality check of fi- ing unanimous support from all 27 member countries. This restriction heavily l- its the universe of available reform options. Faced with that difficulty the ZEW project team embarked on the adventure to think about possible reform options for the future EU own resource system. This volume documents the conclusions. At first sight our reform suggestion may - pear to be of a rather piecemeal nature since we recommend a reform model with strong ties to the status quo. Nevertheless, we are convinced that our seemingly minor changes will set the budget on a path towards a more rational European budget which, in the end, will create leeway for financing European policies with a true European value added. We gratefully acknowledge financial support from the German Federal Min- try of Finance in conducting this study.
Tax Based Own Resources To Finance The Eu Budget
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Author : Margit Schratzenstaller
language : en
Publisher:
Release Date : 2019
Tax Based Own Resources To Finance The Eu Budget written by Margit Schratzenstaller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
The existing EU system of own resources financing EU expenditures does not make any positive contribution to the various EU strategies and policies implemented to cope with the manifold long-term challenges confronting the EU. It is against this background that the European Commission as well as the High Level Group on Own Resources, but also the European Parliament have (repeatedly) called for the introduction of tax-based own resources to partially substitute national contributions to the EU budget. Our specific contribution to this debate consists in the exploration of sustainability-oriented options for tax-based own resources which are able to support sustainable growth and development in the EU. Based on a concept of sustainability-oriented taxation in the context of own resources for the EU, we develop sustainability-oriented evaluation criteria to assess the suitability of specific candidates for tax-based own resources. We then present various options for tax-based own resources and estimations of their revenue potential. Moreover, a summary evaluation of these options based on our evaluation criteria is undertaken. Finally, we address implementation aspects. In particular, we briefly present and discuss potential models to implement tax-based own resources in the EU within the existing legal framework.
Tax Based Eu Own Resources
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Author : Philippe Cattoir
language : en
Publisher:
Release Date : 2004
Tax Based Eu Own Resources written by Philippe Cattoir and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Income tax categories.
Recoge: 1.Introduction - 2.Criteria for the assessment of EU taxes - 3.Possible EU taxes - 4.Comparasion and overall assessment - 5.Conclusions.
Tax Based Eu Own Resources
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Author : Directorate-General for Taxation and Customs Union
language : en
Publisher:
Release Date : 2010
Tax Based Eu Own Resources written by Directorate-General for Taxation and Customs Union and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Financing The European Union
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Author : Clemens Fuest
language : en
Publisher:
Release Date : 2020
Financing The European Union written by Clemens Fuest and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
• Roughly two thirds of the European Union's budget is financed out of member states' national tax revenues. These resources, based on gross national incomes, are transparent, fair and in line with the principle of subsidiarity but they lead to political debates that emphasise the cost of EU spending rather than the benefits, and add to the perception of the EU budget in terms of net balances, rather than value added. • The financing of the EU budget must be reassessed in the light of the July 2020 decision to launch the Next Generation EU programme. Budget resources could include a plastics charge, a carbon border adjustment mechanism, a digital tax, revenues from emissions trading and a financial transactions tax. We evaluate these options against four criteria: whether the origin of the revenue can be assigned to a particular member state; whether the revenue can be raised in isolation or requires pan-European tax coordination; whether the new resource can help reduce tax distortions in the EU; and whether the resource is related to EU policies. • Revenues from emissions allowances fit these criteria best. Carbon emissions do not primarily cause damage only where they occur. Taking the EU cap on emissions as a given, additional emissions in a particular member state should be regarded as a negative externality on other member states. Emission reduction objectives are set at EU level. Whoever auctions off an allowance, wherever the corresponding emission occurs in the EU, and wherever the resulting good or service is consumed, the impact on common policy outcomes is the same. In this regard, proceeds from the sale of emissions trading system allowances are not that different from customs duties. • Compared to the ETS, the other candidates for EU own resources are less convincing. Carbon border adjustments are intended to limit international competitive distortions rather than to generate revenue. Digital taxes and minimum corporate taxes are best left to the process underway in the Organisation for Economic Co-operation and Development. On a financial transactions tax there is no agreement within the EU. • Total ETS revenues up to 2050 would approach €800 billion in a realistic scenario and possibly even €1.5 trillion assuming the scope of the ETS and the share of auctioned permits are increased. ETS revenues therefore would be largely sufficient to repay the Next Generation EU debt. However they would generate distributional effects, and so part of the revenues should finance grandfathered rights that would accrue to the member states. The EU can tackle the distributional issues involved in the reform of own resources.
Paying For Europe
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Author :
language : en
Publisher: A&C Black
Release Date : 1998-12-01
Paying For Europe written by and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-12-01 with Political Science categories.
As the European Union moves towards full economic and monetary union, the system used to finance the Union will have to change. The current arrangements were designed for a small community at a relatively low stage of integration. This book considers options for reforming the Union Budget to make it more appropriate for the challenges which will face the Union in the next century. It proposes an agenda for gradual reform which takes into account both the political and economic constraints on the Union. This title is published in conjunction with UACES, the University Association for Contemporary European Studies. UACES web site can be found at www.uaces.org
The Next Multiannual Financial Framework Mff Its Structure And The Own Resources
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Author : Magrit Schratzenstaller-Altzinger
language : en
Publisher:
Release Date : 2017
The Next Multiannual Financial Framework Mff Its Structure And The Own Resources written by Magrit Schratzenstaller-Altzinger and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
The EU budget is facing numerous long-term challenges, which are not adequately addressed, neither on the expenditure nor on the revenue side. Regardless of the future EU integration scenario, a fundamental overhaul of the MFF is required. EU expenditure should provide more European added value. Tax-based own resources partially replacing current own resources have the potential to reduce sustainability gaps within Member States’ tax regimes as well as to alleviate the juste retour problem.
Tax Based Eu Own Resources
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Author : Philippe Cattoir
language : en
Publisher:
Release Date : 2010
Tax Based Eu Own Resources written by Philippe Cattoir and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Financing The European Union
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Author : European Commission
language : en
Publisher:
Release Date : 1998
Financing The European Union written by European Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with European Union categories.
New Eu Own Resources
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Author : Margit Schratzenstaller
language : en
Publisher:
Release Date : 2022
New Eu Own Resources written by Margit Schratzenstaller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
This study was prepared at the request of the Budget Committee and assesses the Commission’s recent legislative proposals for the new own resources included in the interinstitutional roadmap agreed together with the NextGenerationEU programme. These are a plastic-based contribution as well as own resources based on the EU Emission Trading System and a carbon border adjustment mechanism. Also, own resources based on the reallocation of taxation rights on profits of large MNE according to Pillar I. of the OECD/G20 Inclusive Framework on BEPS as well as the taxation of corporations and financial transactions, as further options stipulated in the IIA roadmap, are analysed. Finally, the study briefly reviews further own resource options which could create co-benefits and steering effects supporting a sustainable, inclusive, green and digital transition.
