This study develops a reform proposal for the future revenue system of the EUbudget. The findings strongly reject the idea that a reform based on an EU 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 completelyon the basis of the GNI resource and a generalised but limited correction mechanism (GLCM). The GLCM would make a clear distinction between policies havingan intentional distributive effect or not. A further element of the reform proposal is a move towards a stronger financial contribution of regions to EU spending. INDICE: Introduction.- Criteria for a Fair and Efficient Own Resources System.- Assessing the Status Quo.- Background Analyses.- Reform Approaches.- A Reform Proposal.- Final Remarks.
- ISBN: 978-3-7908-2065-2
- Editorial: Physica
- Encuadernacion: Rústica
- Páginas: 177
- Fecha Publicación: 01/07/2008
- Nº Volúmenes: 1
- Idioma: Inglés