Reform Options for the EU Own Resources System
Springer Science & Business Media, Jun 10, 2008 - Business & Economics - 178 pages
The general review of the European Union’s budget scheduled for the years 2008 and 2009 offers a unique opportunity for reflections. Explicitly this review is “without taboos” so that also substantive changes can and should be debated. Without doubt much better budgetary systems can be imagined compared to the status quo of the EU budget which is the outcome of a path-dependent process and where many details are only understandable by taking account of the historical context of past decisions. However, even if much better systems could be designed in theory, each reform suggestion, in the end, must pass the reality check of fi- ing unanimous support from all 27 member countries. This restriction heavily l- its the universe of available reform options. Faced with that difficulty the ZEW project team embarked on the adventure to think about possible reform options for the future EU own resource system. This volume documents the conclusions. At first sight our reform suggestion may - pear to be of a rather piecemeal nature since we recommend a reform model with strong ties to the status quo. Nevertheless, we are convinced that our seemingly minor changes will set the budget on a path towards a more rational European budget which, in the end, will create leeway for financing European policies with a true European value added. We gratefully acknowledge financial support from the German Federal Min- try of Finance in conducting this study.
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abatements agricultural allocation amount autonomy benefits burden citizens common pool problem costs country’s current system CZ HU SK Distributive consequences distributive effects DK FI IE EE CY MT efficient EU budget EU tax European Commission European Council European Parliament European Union expenditure side Financial Framework Financial Perspective financing fiscal federalism funds generalised correction mechanism GLCM GNI resource gross contributions harmonisation HU SK LT IE LU PL incentives income tax increase introduction LU PL CZ member countries overall PL CZ HU policy areas political pork barrels principle proposed public choice theory redistribution reduced reform options refund rate regard regional resources payments resources system revenue side revenue source seigniorage share SK LT LV spending status quo tax base tax competition tax preferences tax rate tax system tax wedge taxation threshold tion tional traditional own resources UK correction UK rebate VAT base VAT resource
Page 174 - Inter-Institutional Agreement between the European Parliament, the Council and the Commission on budgetary discipline and improvement of the budgetary procedure, OJ 2003 L147/25.