Reform Options For The Eu Own Resources System

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Heinemann, Friedrich, Mohl, Philipp

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ISBN:9783790820652
Editorial: Springer Verlag
Fecha de la edición:2008
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Nº Pág.:178
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/ Unión Europea

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 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 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 EU spending.