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Who’s afraid of an EU tax and why?—revenue system preferences in the European Parliament

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  • Friedrich Heinemann

    ()

  • Philipp Mohl
  • Steffen Osterloh

Abstract

The 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. --

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File URL: http://hdl.handle.net/10.1007/s11558-008-9046-1
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Bibliographic Info

Article provided by Springer in its journal The Review of International Organizations.

Volume (Year): 4 (2009)
Issue (Month): 1 (March)
Pages: 73-99

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Handle: RePEc:spr:revint:v:4:y:2009:i:1:p:73-99

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Web page: http://www.springer.com/business/sociology/journal/11558

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Related research

Keywords: Own resources; Tax policy; Tax competition; Tax harmonization; European Union; European Parliament; F 53; H 20; H77;

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References

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  1. 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..
  2. 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.
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  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. Philippe Cattoir, 2004. "Tax-based EU own resources: an assessment," Taxation Papers 1, Directorate General Taxation and Customs Union, European Commission, revised Apr 2004.
  9. 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.
  10. 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.
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Cited by:
  1. 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.
  2. 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.
  3. 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.
  4. Vinko Mu?tra & Lena Male?eviæ Peroviæ & Silvia Golem, 2013. "Social attitudes and regional inequalities," ERSA conference papers ersa13p678, European Regional Science Association.
  5. 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.
  6. 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.
  7. 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.

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