Reform Options for the EU Own Resources System [electronic resource] /
Heinemann, Friedrich.author.
Zentrum für Europäische Wirtschaftsforschung.
Mohl, Philipp.author.
Osterloh, Steffen.author.
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.
Description based upon print version of record.
Includes bibliographical references.
Criteria for a Fair and Efficient Own Resources System -- Assessing the Status Quo -- Background Analyses -- Reform Approaches -- A Reform Proposal -- Final Remarks.
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.
European Economic Community literature.
Economic policy.
Public finance.
European Integration.
Economic Policy.
Public Economics.
ZEW Economic Studies