Limit search to available items
Book Cover
E-book

Title The future of EU-finances / edited by Thiess Büttner and Michael Thöne
Published Tübingen, Germany : Mohr Siebeck, [2016]

Copies

Description 1 online resource (vii, 164 pages) : illustrations
Series Beiträge zur Finanzwissenschaft, 0340-675X ; 34
Beiträge zur Finanzwissenschaft ; 34. 0340-675X
Contents Cover; Table of Contents; Thiess Büttner and Michael Thöne: The Future of EU-Finances -- Synopsis; 1 Introduction; 2 Assessing the Current System; 3 Europe as a Federation; 4 EU Taxes; 5 Conclusions; Vilen Lipatov and Alfons Weichenrieder:The Subsidiarity Principle as a Guideline for Financing the European Budget; 1 Introduction; 2 Decentralizing a central revenue requirement; 3 Decentralizing the revenue requirement with tax spillovers; 4 Implications of decentralized revenue collection; 5 The recent critique of the GNI own resource; 6 Conclusions; References
Thiess Büttner: EU Funding System and Smoothing of Member States' Revenues1 Introduction; 2 Smoothing effects of funding schemes; 2.1 Alternative funding schemes; 2.1.1 Fixed contributions; 2.1.2 Income dependent contributions; 2.1.3 Tax capacity dependent contributions; 3 Empirical analysis; 4 Implications for smoothing and incentives; 5 Conclusions; 6 Appendix; 6.1 Variance of net revenues under income dependent contributions; 6.2 Variance of net revenues under tax capacity dependent contributions; References
Christos Kotsogiannis: European Union and Own Revenue Resources: (Brief) Lessons from Fiscally Decentralized Economies1 Introduction; 2 Aspects of an integrated and unified market; 3 EU own resources: The current position; 4 Arguments for a more active role for the EU in expenditure and tax matters ; 5 Experience in federal countries; 6 Concluding remarks; References; Massimo Bordignon and Simona Scabrosetti: The Political Economy of Financing the EU Budget; 1 Introduction; 2 The present system of funding the EU budget; 3 The limits of the present system; 4 Proposals for reform
5 A political economy approach to reforming the revenue side of the EU budget5.1 On the political economy advantages of the present system; 5.2 So why change?; 5.3 Which change?; 5.4 An EMU budget?; 5.5 Political dynamics of EU taxes; 5.6 On the implementation of an EU tax; 5.7 Transitory period; 6 Conclusions; References; Friedrich Heinemann: Strategies for a European EU Budget; 1 Introduction; 2 The core of the problem; 3 The misguided focus on the revenue side; 4 Strategies for a better spending structure; 4.1 Marketing efforts to make EPG more visible; 4.2 Reform experiments
4.3 Accounting exercises: Quantify "equivalent national expenditure"4.4 EPG evaluation; 4.5 Contractual arrangements; 4.6 Differentiate co-financing; 4.7 Pre-defined net balances; 4.8 Power shift to European Parliament with Europe-wide party lists; 4.9 European Finance Minister; 5 Conclusion; References; Michael Thöne: Transferring Taxes to the Union: The Case of European Road Transport Fuel Taxes; 1 Introduction; 2 Reasoning and European added value of a common tax for road traffic and transport; 3 Status quo of transport fuel taxation
Summary Eine Reform des Einnahmensystems innerhalb der Politik der EU kann ein wichtiger Schritt sein, um zu gewährleisten, dass die Union in der Lage ist, jegliche Anforderungen zu erfüllen. Der Band präsentiert eine Sammlung ausgewählter Aufsätze von Experten aus Wirtschafts- und Rechtswissenschaften, die viele Aspekte derartiger Reformen behandeln
Notes Papers of a symposium held in Brussels on January 14, 2016
Bibliography Includes bibliographical references
Notes Print version record
Subject Fiscal policy -- European Union countries -- Congresses
Finance -- European Union countries -- Congresses
Taxation -- European Union countries -- Congresses
Budget -- European Union countries -- Congresses
Budget
Economic history
Economic policy
Finance
Fiscal policy
International economic integration
Taxation
SUBJECT European Union countries -- Economic policy -- Congresses
European Union countries -- Economic integration -- Congresses
European Union countries -- Economic conditions -- Congresses
European Economic Community countries -- Economic policy -- Congresses
European Economic Community countries -- Economic conditions -- Congresses
Subject European Union countries
Genre/Form Conference papers and proceedings
Form Electronic book
Author Büttner, Thiess, 1966- editor
Thöne, Michael, editor
ISBN 9783161547867
3161547861
3161546563
9783161546563