EU taxes play a key role in political and economic discussions about the future of the EU
own resource system, and their desirability can vary accordingly. It is therefore essential to …

Tax-based Own Resources to Finance the EU Budget Page 1 ZBW – Leibniz Information Centre
for Economics 171 Forum Margit Schratzenstaller and Alexander Krenek* Tax-based Own …

Taxing the aviation sector at the EU level and using the resulting revenues to reduce
Member States' contributions to finance the EU budget presents itself as a huge opportunity …

The need to reform EU funding and recent political developments such as Brexit and the
withdrawal from the United States from the 2015 Paris climate agreement could revitalise the …

The increase of wealth inequality in many EU countries has spurred interest in wealth
taxation. While taxes on wealth for a long time have played only a marginal role in the public …

Although responsibility for realizing the Europe 2020 strategy is shared between the EU and
its 28 member states, the main criticism of the current EU budget relates to the lack of a link …

One of the most serious criticisms of the status quo with respect to the EU budget represents
the lack of a link between the EU policy and the system of own resources. Strengthening the …

A major problem in all European Union (EU) budgetary negotiations is the approach of
Member States in net return terms (the fair-return approach). EU members compare their …

The debate about the implications of Brexit for the EU budget was led in the run-up to the
negotiations about the Multiannual Financial Framework (MFF) of the EU for the period 2021 …

The current EU system of own resources, which primarily rests on contributions from EU
Member States (see for a detailed description Schratzenstaller et al. 2016), certainly has its …