Reform options for the EU own resources system:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Heidelberg
Physica-Verlag
2008
|
| Schriftenreihe: | ZEW Economic Studies
40 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | IX, 177 S. graph. Darst. 235 mm x 155 mm |
| ISBN: | 9783790820652 9783790820669 |
Internformat
MARC
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| 100 | 1 | |a Heinemann, Friedrich |d 1964- |e Verfasser |0 (DE-588)131390244 |4 aut | |
| 245 | 1 | 0 | |a Reform options for the EU own resources system |c Friedrich Heinemann ; Philipp Mohl ; Steffen Osterloh |
| 264 | 1 | |a Heidelberg |b Physica-Verlag |c 2008 | |
| 300 | |a IX, 177 S. |b graph. Darst. |c 235 mm x 155 mm | ||
| 336 | |b txt |2 rdacontent | ||
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| 490 | 1 | |a ZEW Economic Studies |v 40 | |
| 610 | 1 | 4 | |a Europäische Union |
| 610 | 2 | 4 | |a European Union |x Appropriations and expenditures |
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| 650 | 4 | |a Fiscal policy |z European Union countries | |
| 650 | 0 | 7 | |a Finanzplanung |0 (DE-588)4017200-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Finanzreform |0 (DE-588)4017209-0 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Europäische Union. Mitgliedsstaaten | |
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| 700 | 1 | |a Mohl, Philipp |e Verfasser |0 (DE-588)1111819165 |4 aut | |
| 700 | 1 | |a Osterloh, Steffen |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1804137813279506432 |
|---|---|
| adam_text | Table
of
Contents
1
Introduction
......................................................................................................1
2
Criteria for a Fair and Efficient Own Resources System
.............................3
3
Assessing the Status Quo
...............................................................................11
3.1
Introduction
.............................................................................................11
3.2
Key Institutional Features of the System
................................................11
3.2.1
The Budgetary Process in Brief
......................................................13
3.2.2
Discussion of Institutional Reforms to Be Implemented
................15
3.3
The Financing of the
EU
Budget
............................................................16
3.3.1
Explaining the System s Evolution
.................................................16
3.3.2
The Current Financing of the
EU....................................................20
3.4
The Financial Perspective
2007-2013.....................................................23
3.5
Incentives of Important Actors in the System
.........................................26
3.5.1
The Role of Incentives
....................................................................26
3.5.2
The Common Pool Problem in General
..........................................27
3.5.3
The Relevance of the Common Pool Problem in the
EU
Budget Process
.........................................................................29
3.5.4
Advantages and Disadvantages of the Status Quo
..........................35
3.5.5
Findings for a Reform Perspective
..................................................36
3.6
The Drivers of Redistribution
.................................................................37
3.6.1
Introduction
.....................................................................................37
3.6.2
The Simulation Model
....................................................................37
3.6.3
Expenditure Side Versus Revenue Side Redistribution
..................40
3.6.4
The
Redistributive
Effects of Different Own Resources
.................43
3.6.5
Conclusions for the Reform Debate
................................................45
3.7
Detail Problems of Own Resources Items
..............................................47
3.7.1
GNI Resource
.................................................................................47
3.7.2
VAT Resource
................................................................................48
3.7.3
Traditional Own Resources
.............................................................49
3.7.4
UK Correction
.................................................................................50
3.8
Summing Up: Strengths and Weaknesses of the Current System
...........51
3.8.1
Necessity of a Holistic Assessment.
................................................51
3.8.2
The Status Quo in the Light of Our Four Groups of Criteria
..........52
Vin Table
of
Contents
4
Background Analyses
....—...........................------.....—.—....-----................ 55
4.1
Introduction
............................................................................................55
4.2
Tax System Heterogeneity
......................................................................55
4.2.1
Introduction
.....................................................................................55
4.2.2
Divergence in Tax-Relevant Value Judgements
.............................56
4.2.3
Convergence of Tax Structure Parameters
......................................60
4.2.4
Cluster Analysis: Tax System Classes
............................................63
4.2.5
Conclusion
......................................................................................66
4.3
International Comparison: Financing of International Organisations
.....66
4.3.1
Types ofFinancingforlO
..............................................................67
4.3.2
Decision Rules
................................................................................71
4.3.3
Taking a Closer Look: The Financing of the
OECD
and the UN
... 71
4.3.4
Conclusion
......................................................................................72
5
Reform Approaches.
—....__.-----------------...------.—................................75
5.1
Link Between Expenditure and Revenue Reform Debates
.....................75
5.1.1
Co-Financing of CAP
.....................................................................75
5.1.2
Reformed Structural Policy
............................................................77
5.1.3
Reducing the Progression on the Expenditure Side
........................79
5.2
EUTax
....................................................................................................79
5.2.1
Introduction and Frequent Suggestions
...........................................79
5.2.2
The Pros
..........................................................................................81
5.2.3
The Cons
.........................................................................................86
5.2.4
A Digression: Distributive Consequences of
EU
Taxes
.................91
5.2.5
Conclusion
......................................................................................99
5.3
Parametric Adjustments Within the Status Quo
...................................100
5.3.1
Elimination of VAT Resources
.....................................................100
5.3.2
Adjustment to GNI Resources
......................................................102
5.3.3
Adjustments to Traditional Own Resources
.................................105
5.3.4
Declaratory
EU
Tax
......................................................................109
5.4
Reforming the Correction Mechanism
.................................................110
5.4.1
Introduction
...................................................................................110
5.4.2
Complete Phasing Out of any Correction
.....................................110
5.4.3
Parametric Corrections to the UK Rebate
.....................................112
5.4.4
A Generalised Correction Mechanism
..........................................112
5.4.5
Merits and Problems of a Generalised Correction Mechanism
.....120
б
A Reform Proposal
.__.........___.__.......__.....................__........................ 125
6.1
Starting Point
........................................................................................125
6.2
A Reform Proposal
...............................................................................126
6.2.1
Elements of the Reform Proposal
.................................................126
6.2.2
Principles of Allocating Policies to Distinct Baskets
....................128
6.2.3
Key Advantages of the Two Basket Approach
.............................129
6.2.4
Parametric Specification and Simulation
......................................129
6.3
The Sub-National Dimension
...............................................................135
6.4
Changing the Wording in
EU
Budgetary Policy
...................................137
Table
of
Contents Di
7 Final
Remarks
..............................................................................................141
8 Appendix.......................................................................................................143
8.1
Assessment Criteria
..............................................................................143
8.1.1
Introduction
-
Criteria in the Literature
.........................................143
8.1.2
Fiscal Federalism
..........................................................................144
8.1.3
Political Economy
.........................................................................147
8.1.4
Integration Compatibility
..............................................................148
8.1.5
Further Conventional Principles of Taxation
................................151
8.1.6
Conclusion
....................................................................................153
8.2
History of the System of Own Resources
.............................................153
8.2.1
Initial Situation
.............................................................................153
8.2.2
Treaty of Rome,
1958-1970..........................................................154
8.2.3
First Own Resources Decision,
1971-1985...................................154
8.2.4
Second Own Resources Decision,
1986-1988..............................155
8.2.5
Third Own Resources Decision
(Delors
I),
1988-1994.................156
8.2.6
Fourth Own Resources Decision
(Delors
Π),
1995-2002..............157
8.2.7
Fifth Own Resources Decision (Agenda
2000), 2002-2006.........157
9
Additional Tables
.........................................................................................159
List of Figures
....................................................................................................165
List of Tables
......................................................................................................167
List of Boxes
.......................................................................................................169
References....
__._____.......____________.----------------------.--------.....___171
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 EL)
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 EL) spending.
|
| adam_txt |
Table
of
Contents
1
Introduction
.1
2
Criteria for a Fair and Efficient Own Resources System
.3
3
Assessing the Status Quo
.11
3.1
Introduction
.11
3.2
Key Institutional Features of the System
.11
3.2.1
The Budgetary Process in Brief
.13
3.2.2
Discussion of Institutional Reforms to Be Implemented
.15
3.3
The Financing of the
EU
Budget
.16
3.3.1
Explaining the System's Evolution
.16
3.3.2
The Current Financing of the
EU.20
3.4
The Financial Perspective
2007-2013.23
3.5
Incentives of Important Actors in the System
.26
3.5.1
The Role of Incentives
.26
3.5.2
The Common Pool Problem in General
.27
3.5.3
The Relevance of the Common Pool Problem in the
EU
Budget Process
.29
3.5.4
Advantages and Disadvantages of the Status Quo
.35
3.5.5
Findings for a Reform Perspective
.36
3.6
The Drivers of Redistribution
.37
3.6.1
Introduction
.37
3.6.2
The Simulation Model
.37
3.6.3
Expenditure Side Versus Revenue Side Redistribution
.40
3.6.4
The
Redistributive
Effects of Different Own Resources
.43
3.6.5
Conclusions for the Reform Debate
.45
3.7
Detail Problems of Own Resources Items
.47
3.7.1
GNI Resource
.47
3.7.2
VAT Resource
.48
3.7.3
Traditional Own Resources
.49
3.7.4
UK Correction
.50
3.8
Summing Up: Strengths and Weaknesses of the Current System
.51
3.8.1
Necessity of a Holistic Assessment.
.51
3.8.2
The Status Quo in the Light of Our Four Groups of Criteria
.52
Vin Table
of
Contents
4
Background Analyses
.—.------.—.—.-----. 55
4.1
Introduction
.55
4.2
Tax System Heterogeneity
.55
4.2.1
Introduction
.55
4.2.2
Divergence in Tax-Relevant Value Judgements
.56
4.2.3
Convergence of Tax Structure Parameters
.60
4.2.4
Cluster Analysis: Tax System Classes
.63
4.2.5
Conclusion
.66
4.3
International Comparison: Financing of International Organisations
.66
4.3.1
Types ofFinancingforlO
.67
4.3.2
Decision Rules
.71
4.3.3
Taking a Closer Look: The Financing of the
OECD
and the UN
. 71
4.3.4
Conclusion
.72
5
Reform Approaches.
—._.-----------------.------.—.75
5.1
Link Between Expenditure and Revenue Reform Debates
.75
5.1.1
Co-Financing of CAP
.75
5.1.2
Reformed Structural Policy
.77
5.1.3
Reducing the Progression on the Expenditure Side
.79
5.2
EUTax
.79
5.2.1
Introduction and Frequent Suggestions
.79
5.2.2
The Pros
.81
5.2.3
The Cons
.86
5.2.4
A Digression: Distributive Consequences of
EU
Taxes
.91
5.2.5
Conclusion
.99
5.3
Parametric Adjustments Within the Status Quo
.100
5.3.1
Elimination of VAT Resources
.100
5.3.2
Adjustment to GNI Resources
.102
5.3.3
Adjustments to Traditional Own Resources
.105
5.3.4
Declaratory
EU
Tax
.109
5.4
Reforming the Correction Mechanism
.110
5.4.1
Introduction
.110
5.4.2
Complete Phasing Out of any Correction
.110
5.4.3
Parametric Corrections to the UK Rebate
.112
5.4.4
A Generalised Correction Mechanism
.112
5.4.5
Merits and Problems of a Generalised Correction Mechanism
.120
б
A Reform Proposal
._._._._._. 125
6.1
Starting Point
.125
6.2
A Reform Proposal
.126
6.2.1
Elements of the Reform Proposal
.126
6.2.2
Principles of Allocating Policies to Distinct Baskets
.128
6.2.3
Key Advantages of the Two Basket Approach
.129
6.2.4
Parametric Specification and Simulation
.129
6.3
The Sub-National Dimension
.135
6.4
Changing the Wording in
EU
Budgetary Policy
.137
Table
of
Contents Di
7 Final
Remarks
.141
8 Appendix.143
8.1
Assessment Criteria
.143
8.1.1
Introduction
-
Criteria in the Literature
.143
8.1.2
Fiscal Federalism
.144
8.1.3
Political Economy
.147
8.1.4
Integration Compatibility
.148
8.1.5
Further Conventional Principles of Taxation
.151
8.1.6
Conclusion
.153
8.2
History of the System of Own Resources
.153
8.2.1
Initial Situation
.153
8.2.2
Treaty of Rome,
1958-1970.154
8.2.3
First Own Resources Decision,
1971-1985.154
8.2.4
Second Own Resources Decision,
1986-1988.155
8.2.5
Third Own Resources Decision
(Delors
I),
1988-1994.156
8.2.6
Fourth Own Resources Decision
(Delors
Π),
1995-2002.157
8.2.7
Fifth Own Resources Decision (Agenda
2000), 2002-2006.157
9
Additional Tables
.159
List of Figures
.165
List of Tables
.167
List of Boxes
.169
References.
_._._.----------------------.--------._171
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 EL)
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 EL) spending. |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Heinemann, Friedrich 1964- Mohl, Philipp Osterloh, Steffen |
| author_GND | (DE-588)131390244 (DE-588)1111819165 |
| author_facet | Heinemann, Friedrich 1964- Mohl, Philipp Osterloh, Steffen |
| author_role | aut aut aut |
| author_sort | Heinemann, Friedrich 1964- |
| author_variant | f h fh p m pm s o so |
| building | Verbundindex |
| bvnumber | BV023420767 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ2094 |
| callnumber-raw | HJ2094 |
| callnumber-search | HJ2094 |
| callnumber-sort | HJ 42094 |
| callnumber-subject | HJ - Public Finance |
| classification_rvk | QM 430 |
| ctrlnum | (OCoLC)233932426 (DE-599)DNB988623234 |
| dewey-full | 352.49404 330 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 352 - General considerations of public administration 330 - Economics |
| dewey-raw | 352.49404 330 |
| dewey-search | 352.49404 330 |
| dewey-sort | 3352.49404 |
| dewey-tens | 350 - Public administration and military science 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Book |
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| geographic | Europäische Union. Mitgliedsstaaten |
| geographic_facet | Europäische Union. Mitgliedsstaaten |
| id | DE-604.BV023420767 |
| illustrated | Illustrated |
| index_date | 2024-07-02T21:30:59Z |
| indexdate | 2024-07-09T21:18:15Z |
| institution | BVB |
| isbn | 9783790820652 9783790820669 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016603210 |
| oclc_num | 233932426 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-19 DE-BY-UBM DE-12 DE-20 DE-188 |
| owner_facet | DE-355 DE-BY-UBR DE-19 DE-BY-UBM DE-12 DE-20 DE-188 |
| physical | IX, 177 S. graph. Darst. 235 mm x 155 mm |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Physica-Verlag |
| record_format | marc |
| series | ZEW Economic Studies |
| series2 | ZEW Economic Studies |
| spelling | Heinemann, Friedrich 1964- Verfasser (DE-588)131390244 aut Reform options for the EU own resources system Friedrich Heinemann ; Philipp Mohl ; Steffen Osterloh Heidelberg Physica-Verlag 2008 IX, 177 S. graph. Darst. 235 mm x 155 mm txt rdacontent n rdamedia nc rdacarrier ZEW Economic Studies 40 Europäische Union European Union Appropriations and expenditures Europäische Union (DE-588)5098525-5 gnd rswk-swf Fiscal policy European Union countries Finanzplanung (DE-588)4017200-4 gnd rswk-swf Finanzreform (DE-588)4017209-0 gnd rswk-swf Europäische Union. Mitgliedsstaaten Europäische Union (DE-588)5098525-5 b Finanzplanung (DE-588)4017200-4 s DE-604 Finanzreform (DE-588)4017209-0 s DE-188 Mohl, Philipp Verfasser (DE-588)1111819165 aut Osterloh, Steffen Verfasser aut ZEW Economic Studies 40 (DE-604)BV012864799 40 Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016603210&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016603210&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Heinemann, Friedrich 1964- Mohl, Philipp Osterloh, Steffen Reform options for the EU own resources system ZEW Economic Studies Europäische Union European Union Appropriations and expenditures Europäische Union (DE-588)5098525-5 gnd Fiscal policy European Union countries Finanzplanung (DE-588)4017200-4 gnd Finanzreform (DE-588)4017209-0 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4017200-4 (DE-588)4017209-0 |
| title | Reform options for the EU own resources system |
| title_auth | Reform options for the EU own resources system |
| title_exact_search | Reform options for the EU own resources system |
| title_exact_search_txtP | Reform options for the EU own resources system |
| title_full | Reform options for the EU own resources system Friedrich Heinemann ; Philipp Mohl ; Steffen Osterloh |
| title_fullStr | Reform options for the EU own resources system Friedrich Heinemann ; Philipp Mohl ; Steffen Osterloh |
| title_full_unstemmed | Reform options for the EU own resources system Friedrich Heinemann ; Philipp Mohl ; Steffen Osterloh |
| title_short | Reform options for the EU own resources system |
| title_sort | reform options for the eu own resources system |
| topic | Europäische Union European Union Appropriations and expenditures Europäische Union (DE-588)5098525-5 gnd Fiscal policy European Union countries Finanzplanung (DE-588)4017200-4 gnd Finanzreform (DE-588)4017209-0 gnd |
| topic_facet | Europäische Union European Union Appropriations and expenditures Fiscal policy European Union countries Finanzplanung Finanzreform Europäische Union. Mitgliedsstaaten |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016603210&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016603210&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012864799 |
| work_keys_str_mv | AT heinemannfriedrich reformoptionsfortheeuownresourcessystem AT mohlphilipp reformoptionsfortheeuownresourcessystem AT osterlohsteffen reformoptionsfortheeuownresourcessystem |