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Tax-based Own Resources as a Core Element of a Future-Oriented Design of the EU System of Own Resources

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  • Margit Schratzenstaller

    (Austrian Institute of Economic Research WIFO)

Abstract

Sustainability-oriented tax-based own resources would do more than just help to close the existing sustainability gaps in EU taxation. Member States primarily consider their individual net positions, i.e. the difference between their payments into the EU budget and the transfers they receive out of it, when determining the benefits derived from the EU (budget). Much less attention is paid to indirect benefits from EU membership and expenditures, which generally exceed Member States’ contributions to the EU budget considerably.

Suggested Citation

  • Margit Schratzenstaller, 2018. "Tax-based Own Resources as a Core Element of a Future-Oriented Design of the EU System of Own Resources," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 53(6), pages 301-306, November.
    • Handle: RePEc:spr:intere:v:53:y:2018:i:6:d:10.1007_s10272-018-0772-1
    DOI: 10.1007/s10272-018-0772-1
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    Cited by:

    1. Kengyel, Ákos, 2019. "Az Európai Unió költségvetésének jövője a 2021-2027-es többéves pénzügyi keret tükrében [The future of the EU budget in the light of the 2021-2027 multi-annual financial framework]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 521-550.
    2. Margit Schratzenstaller & Alexander Krenek, 2019. "Tax-based Own Resources to Finance the EU Budget. Potential Revenues, Summary Evaluation from a Sustainability Perspective, and Implementation Aspects," WIFO Working Papers 581, WIFO.

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