Who’s afraid of an EU tax and why?—revenue system preferences in the European Parliament
AbstractThe EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an autonomous tax source. Our contribution explores the factors which shape the acceptance of the EU tax option among European policy makers. We make use of a unique database : A survey among Members of the European Parliament (MEP) which resulted in a response of some 150 of the representatives. Our results confirm an important role for party ideology and individual characteristics but they also demonstrate that country-specific factors are important to understand the support for an EU tax. In the light of our findings the status quo bias in the EU's revenue system can be attributed to the persistent importance of national interests with respect to fiscal burden sharing and tax policy. --
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Springer in its journal The Review of International Organizations.
Volume (Year): 4 (2009)
Issue (Month): 1 (March)
Contact details of provider:
Web page: http://www.springer.com/business/sociology/journal/11558
Other versions of this item:
- Mohl, Philipp & Heinemann, Friedrich & Osterloh, Steffen, 2008. "Who's afraid of an EU tax and why? Revenue system preferences in the European Parliament," ZEW Discussion Papers 08-027, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy Formulation and Implementation
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Bryan Caplan, 2002. "Systematically Biased Beliefs About Economics: Robust Evidence of Judgemental Anomalies from the Survey of Americans and Economists on the Economy," Economic Journal, Royal Economic Society, vol. 112(479), pages 433-458, April.
- Alan S. Blinder & Alan B. Krueger, 2004.
"What Does the Public Know about Economic Policy, and How Does It Know It?,"
NBER Working Papers
10787, National Bureau of Economic Research, Inc.
- Author-Name: Alan S. Blinder & Alan B. Krueger, 2004. "What Does the Public Know about Economic Policy, and How Does It Know It?," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 35(1), pages 327-397.
- Alan Blinder & Alan Krueger, 2004. "What Does the Public Know about Economic Policy, and How Does It Know It?," Working Papers 875, Princeton University, Department of Economics, Industrial Relations Section..
- Blinder, Alan S. & Krueger, Alan B., 2004. "What Does the Public Know about Economic Policy, and How Does It Know It?," IZA Discussion Papers 1324, Institute for the Study of Labor (IZA).
- Alan S. Blinder & Alan B. Krueger, 2004. "What Does the Public Know about Economic Policy, and How Does It Know It?," Working Papers 103, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Christina Zimmer & Gerald Schneider & Michael Dobbins, 2005. "The Contested Council: Conflict Dimensions of an Intergovernmental EU Institution," Political Studies, Political Studies Association, vol. 53, pages 403-422, 06.
- Heinemann, Friedrich & Janeba, Eckhard, 2007. "The Globalization of Tax Policy: What German Politicians Believe," ZEW Discussion Papers 07-057, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Roger Scully & David M. Farrell, 2003. "MEPs as Representatives: Individual and Institutional Roles," Journal of Common Market Studies, Wiley Blackwell, vol. 41(2), pages 269-288, 04.
- Robert J. Blendon, 1997. "Bridging the Gap between the Public's and Economists' Views of the Economy," Journal of Economic Perspectives, American Economic Association, vol. 11(3), pages 105-118, Summer.
- Michael P. Devereux & Rachel Griffith, 1998.
"The Taxation of Discrete Investment Choices,"
Keele Department of Economics Discussion Papers (1995-2001)
98/08, Department of Economics, Keele University.
- Abdul Ghafar Noury & Simon Hix & Gérard Roland, 2007. "Democratic politics in the European Parliament," ULB Institutional Repository 2013/7744, ULB -- Universite Libre de Bruxelles.
- Philippe Cattoir, 2004. "Tax-based EU own resources: an assessment," Taxation Papers 1, Directorate General Taxation and Customs Union, European Commission, revised Apr 2004.
- Poole, Keith T. & Rosenthal, Howard, 1996. "Are legislators ideologues or the agents of constituents?," European Economic Review, Elsevier, vol. 40(3-5), pages 707-717, April.
- Irving B. Kravis & Michael W. S. Davenport, 1963. "The Political Arithmetic of International Burden-Sharing," Journal of Political Economy, University of Chicago Press, vol. 71, pages 309.
- Osterloh, Steffen & Heinemann, Friedrich, 2008.
"The Political Economy of Corporate Tax Harmonization: Why Do European Politicians (Dis)like Minimum Tax Rates?,"
ZEW Discussion Papers
08-108, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Osterloh, Steffen & Heinemann, Friedrich, 2013. "The political economy of corporate tax harmonization — Why do European politicians (dis)like minimum tax rates?," European Journal of Political Economy, Elsevier, vol. 29(C), pages 18-37.
- Mohl, Philipp & Hagen, Tobias, 2011. "Do EU structural funds promote regional employment? Evidence from dynamic panel data models," Working Paper Series 1403, European Central Bank.
- Niklas Potrafke, 2009. "Does government ideology influence political alignment with the U.S.? An empirical analysis of voting in the UN General Assembly," The Review of International Organizations, Springer, vol. 4(3), pages 245-268, September.
- Heinemann, Friedrich & Janeba, Eckhard & Moessinger, Marc-Daniel & Schröder, Christoph, 2013. "Revenue autonomy preference in German state parliaments," ZEW Discussion Papers 13-090, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Moessinger, Marc-Daniel, 2012. "Do personal characteristics of finance ministers affect the development of public debt?," ZEW Discussion Papers 12-068, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Niklas Potrafke, 2011. "Public Expenditures on Education and Cultural Affairs in the West German States: Does Government Ideology Influence the Budget Composition?," German Economic Review, Verein für Socialpolitik, vol. 12(1), pages 124-145, 02.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Guenther Eichhorn) or (Christopher F Baum).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.