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Revenue-Generating Schemes for International Unions

Author

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  • Boiar, Andrii O.

    (European Integration Department of Vadym Hetman Kyiv National Economic University (KNEU))

Abstract

This paper investigates possible options for generating revenue in international unions. The empirical evidence is found for three types of revenue-generating schemes: contributions, direct taxes, and the combination of two. Discussion of peculiarities, advantages and shortcomings of each scheme led to the conclusion that financial needs, interstate heterogeneity, objectives and success of integration are the key factors determining the choice of a revenue-generating scheme. There is no clear pattern in the distribution of the schemes among different international unions. However, mixed scheme becomes more preferable to ensure sustainable financing international unions. Also, direct tax scheme would be the infant stage of a tax union that had no precedent in the modern history of economic integration.

Suggested Citation

  • Boiar, Andrii O., 2014. "Revenue-Generating Schemes for International Unions," Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 29, pages 407-429.
    • Handle: RePEc:ris:integr:0634
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    Cited by:

    1. repec:ine:journl:v:40:y:2015:i:49:p:45-22 is not listed on IDEAS
    2. Andrii BOIAR1, 2015. "Optimal structure of International Union budgetary revenues," Romanian Journal of Economics, Institute of National Economy, vol. 40(1(49)), pages 72-88, june.

    More about this item

    Keywords

    Revenue; International Union; Budget; Contribution; Tax;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • F55 - International Economics - - International Relations, National Security, and International Political Economy - - - International Institutional Arrangements
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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