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The Future of EU-Finances
von: Thiess Büttner, Michael Thöne
Mohr Siebeck , 2016
ISBN: 9783161547867 , 172 Seiten
Format: PDF, OL
Kopierschutz: DRM
Preis: 64,00 EUR
Cover
1
Table of Contents
6
Thiess Büttner and Michael Thöne: The Future of EU-Finances – Synopsis
10
1 Introduction
10
2 Assessing the Current System
12
3 Europe as a Federation
15
4 EU Taxes
17
5 Conclusions
19
Vilen Lipatov and Alfons Weichenrieder:The Subsidiarity Principle as a Guideline for Financing the European Budget
24
1 Introduction
24
2 Decentralizing a central revenue requirement
28
3 Decentralizing the revenue requirement with tax spillovers
29
4 Implications of decentralized revenue collection
31
5 The recent critique of the GNI own resource
33
6 Conclusions
36
References
38
Thiess Büttner: EU Funding System and Smoothing of Member States’ Revenues
40
1 Introduction
40
2 Smoothing effects of funding schemes
42
2.1 Alternative funding schemes
43
2.1.1 Fixed contributions
44
2.1.2 Income dependent contributions
44
2.1.3 Tax capacity dependent contributions
45
3 Empirical analysis
46
4 Implications for smoothing and incentives
51
5 Conclusions
52
6 Appendix
53
6.1 Variance of net revenues under income dependent contributions
53
6.2 Variance of net revenues under tax capacity dependent contributions
54
References
54
Christos Kotsogiannis: European Union and Own Revenue Resources: (Brief) Lessons from Fiscally Decentralized Economies
56
1 Introduction
56
2 Aspects of an integrated and unified market
59
3 EU own resources: The current position
61
4 Arguments for a more active role for the EU in expenditure and tax matters
63
5 Experience in federal countries
67
6 Concluding remarks
68
References
69
Massimo Bordignon and Simona Scabrosetti: The Political Economy of Financing the EU Budget
72
1 Introduction
72
2 The present system of funding the EU budget
74
3 The limits of the present system
77
4 Proposals for reform
81
5 A political economy approach to reforming the revenue side of the EU budget
84
5.1 On the political economy advantages of the present system
84
5.2 So why change?
87
5.3 Which change?
90
5.4 An EMU budget?
91
5.5 Political dynamics of EU taxes
92
5.6 On the implementation of an EU tax
95
5.7 Transitory period
98
6 Conclusions
100
References
101
Friedrich Heinemann: Strategies for a European EU Budget
104
1 Introduction
104
2 The core of the problem
106
3 The misguided focus on the revenue side
108
4 Strategies for a better spending structure
109
4.1 Marketing efforts to make EPG more visible
110
4.2 Reform experiments
111
4.3 Accounting exercises: Quantify “equivalent national expenditure”
112
4.4 EPG evaluation
113
4.5 Contractual arrangements
114
4.6 Differentiate co-financing
115
4.7 Pre-defined net balances
116
4.8 Power shift to European Parliament with Europe-wide party lists
117
4.9 European Finance Minister
118
5 Conclusion
119
References
120
Michael Thöne: Transferring Taxes to the Union: The Case of European Road Transport Fuel Taxes
122
1 Introduction
122
2 Reasoning and European added value of a common tax for road traffic and transport
124
3 Status quo of transport fuel taxation
128
4 Transferring the excise duty on gasoline and diesel fuel
131
5 Conclusions
142
References
145
Kai A. Konrad: Light for Europe – An Electricity Tax for the European Union Budget
146
1 Motivation
146
2 The general constitutional framework
147
3 The proposal
148
4 A comparative summary assessment
155
5 Conclusions
157
References
158
Christian Waldhoff: Legal Restrictions and Possibilities for Greater Revenue Autonomy of the EU
160
1 Problem and question
160
2 The problem between law and integration policy
161
3 Options within the present own resources system
162
4 Legitimatory restrictions of own EU rights to tax
165
5 Conclusion
170
References
170
List of Tables and Figures
172
List of Contributors
174
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