Büttner / Thöne The Future of EU-Finances

1. Auflage 2016
ISBN: 978-3-16-154786-7
Verlag: Mohr Siebeck
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, Band 34, 172 Seiten

Reihe: Beiträge zur Finanzwissenschaft

This book brings together different perspectives on the current system of funding the European Union and prospects for future options. Important new political challenges, such as the EU's policies towards international conflicts and the refugee crisis, indicate that there is much potential for a stronger role of the EU. Reforming the revenue system may be an important step to ensure that the EU is able to meet these demands. However, it must not be overlooked that there are also important political differences between member states. From this perspective, a revenue reform that is just another step towards creating an ever closer union may not be suited to overcome these challenges. The volume presents a collection of selected papers from distinguished scholars in economics and law that discuss the options for a reform.

Autoren/Hrsg.

Büttner, Thiess

Thöne, Michael

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Europäische Union, Europa: Wirtschaft
• Rechtswissenschaften Internationales Recht und Europarecht Europarecht
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Sozialwissenschaften Politikwissenschaft Internationale Beziehungen Europäische Union, Europapolitik

Inhaltsverzeichnis

1;Cover;1
2;Table of Contents;6
3;Thiess Büttner and Michael Thöne: The Future of EU-Finances – Synopsis;10
3.1;1 Introduction;10
3.2;2 Assessing the Current System;12
3.3;3 Europe as a Federation;15
3.4;4 EU Taxes;17
3.5;5 Conclusions;19
4;Vilen Lipatov and Alfons Weichenrieder:The Subsidiarity Principle as a Guideline for Financing the European Budget;24
4.1;1 Introduction;24
4.2;2 Decentralizing a central revenue requirement;28
4.3;3 Decentralizing the revenue requirement with tax spillovers;29
4.4;4 Implications of decentralized revenue collection;31
4.5;5 The recent critique of the GNI own resource;33
4.6;6 Conclusions;36
4.7;References;38
5;Thiess Büttner: EU Funding System and Smoothing of Member States’ Revenues;40
5.1;1 Introduction;40
5.2;2 Smoothing effects of funding schemes;42
5.2.1;2.1 Alternative funding schemes;43
5.2.1.1;2.1.1 Fixed contributions;44
5.2.1.2;2.1.2 Income dependent contributions;44
5.2.1.3;2.1.3 Tax capacity dependent contributions;45
5.3;3 Empirical analysis;46
5.4;4 Implications for smoothing and incentives;51
5.5;5 Conclusions;52
5.6;6 Appendix;53
5.6.1;6.1 Variance of net revenues under income dependent contributions;53
5.6.2;6.2 Variance of net revenues under tax capacity dependent contributions;54
5.7;References;54
6;Christos Kotsogiannis: European Union and Own Revenue Resources: (Brief) Lessons from Fiscally Decentralized Economies;56
6.1;1 Introduction;56
6.2;2 Aspects of an integrated and unified market;59
6.3;3 EU own resources: The current position;61
6.4;4 Arguments for a more active role for the EU in expenditure and tax matters;63
6.5;5 Experience in federal countries;67
6.6;6 Concluding remarks;68
6.7;References;69
7;Massimo Bordignon and Simona Scabrosetti: The Political Economy of Financing the EU Budget;72
7.1;1 Introduction;72
7.2;2 The present system of funding the EU budget;74
7.3;3 The limits of the present system;77
7.4;4 Proposals for reform;81
7.5;5 A political economy approach to reforming the revenue side of the EU budget;84
7.5.1;5.1 On the political economy advantages of the present system;84
7.5.2;5.2 So why change?;87
7.5.3;5.3 Which change?;90
7.5.4;5.4 An EMU budget?;91
7.5.5;5.5 Political dynamics of EU taxes;92
7.5.6;5.6 On the implementation of an EU tax;95
7.5.7;5.7 Transitory period;98
7.6;6 Conclusions;100
7.7;References;101
8;Friedrich Heinemann: Strategies for a European EU Budget;104
8.1;1 Introduction;104
8.2;2 The core of the problem;106
8.3;3 The misguided focus on the revenue side;108
8.4;4 Strategies for a better spending structure;109
8.4.1;4.1 Marketing efforts to make EPG more visible;110
8.4.2;4.2 Reform experiments;111
8.4.3;4.3 Accounting exercises: Quantify “equivalent national expenditure”;112
8.4.4;4.4 EPG evaluation;113
8.4.5;4.5 Contractual arrangements;114
8.4.6;4.6 Differentiate co-financing;115
8.4.7;4.7 Pre-defined net balances;116
8.4.8;4.8 Power shift to European Parliament with Europe-wide party lists;117
8.4.9;4.9 European Finance Minister;118
8.5;5 Conclusion;119
8.6;References;120
9;Michael Thöne: Transferring Taxes to the Union: The Case of European Road Transport Fuel Taxes;122
9.1;1 Introduction;122
9.2;2 Reasoning and European added value of a common tax for road traffic and transport;124
9.3;3 Status quo of transport fuel taxation;128
9.4;4 Transferring the excise duty on gasoline and diesel fuel;131
9.5;5 Conclusions;142
9.6;References;145
10;Kai A. Konrad: Light for Europe – An Electricity Tax for the European Union Budget;146
10.1;1 Motivation;146
10.2;2 The general constitutional framework;147
10.3;3 The proposal;148
10.4;4 A comparative summary assessment;155
10.5;5 Conclusions;157
10.6;References;158
11;Christian Waldhoff: Legal Restrictions and Possibilities for Greater Revenue Autonomy of the EU;160
11.1;1 Problem and question;160
11.2;2 The problem between law and integration policy;161
11.3;3 Options within the present own resources system;162
11.4;4 Legitimatory restrictions of own EU rights to tax;165
11.5;5 Conclusion;170
11.6;References;170
12;List of Tables and Figures;172
13;List of Contributors;174

Über Autor(innen)

Büttner, Thiess
Born 1966; studied Economics in Göttingen and Konstanz; Dr.rer.pol University of Konstanz; 2004-10 Professor of Economics at the University of Munich; since 2010 Professor of Economics at the University of Erlangen-Nuremberg.

Thöne, Michael
Born 1967; studied Economics and Political Sciences in Cologne and at Trinity College Dublin; Dr.rer.pol. University of Cologne; since 2005 Managing Director of FiFo Institute for Public Economics at the University of Cologne.