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EU Taxes for the EU Budget in the Light of Sustainability Orientation – a Survey

Author

Listed:
  • Schratzenstaller Margit
  • Krenek Alexander

    (Austrian Institute of Economic Research (WIFO), Vienna, Austria)

  • Nerudová Danuše
  • Dobranschi Marian

    (Mendel University Brno, Brno, Czech Republic)

Abstract

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 clearly articulate the goals which are to be achieved by the introduction of this new financing tool. This paper provides a critical review of pros and cons of EU taxes put forward in the literature. Reviewing the conventional fiscal federalism and political economy literature on this topic it can be concluded that there is no convincing (overall) case for funding the EU budget with EU taxes rather than with contributions by Member States which currently make up for the lion’s share of EU own resources. There are, however, some specific issues arising from a sustainability perspective, which could be addressed with the introduction of EU taxes. Departing from a comprehensive concept of sustainability which is based on the economic, the social, the environmental and the cultural/institutional pillar of sustainability, the paper identifies existing sustainability gaps in taxation in the EU. EU taxes if designed accordingly may be suitable instruments to reduce these sustainability gaps and thus to strengthen sustainability-orientation of taxation in the EU.

Suggested Citation

  • Schratzenstaller Margit & Krenek Alexander & Nerudová Danuše & Dobranschi Marian, 2017. "EU Taxes for the EU Budget in the Light of Sustainability Orientation – a Survey," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 237(3), pages 163-189, June.
    • Handle: RePEc:jns:jbstat:v:237:y:2017:i:3:p:163-189:n:20
    DOI: 10.1515/jbnst-2017-1106
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    Citations

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    Cited by:

    1. Marian Fink & Jitka Janová & Danuše Nerudová & Jan Pavel & Margit Schratzenstaller & Friedrich Sindermann-Sienkiewicz & Martin Spielauer, 2019. "Policy Recommendations on the Gender Effects of Changes in Tax Bases, Rates, and Units. Results of Microsimulation Analyses for Six Selected EU Member Countries," WIFO Working Papers 578, WIFO.
    2. Julia Bachtrögler-Unger & Angela Köppl & Atanas Pekanov & Margit Schratzenstaller-Altzinger & Franz Sinabell, 2019. "Das EU-Budget 2021 bis 2027 – Optionen für eine Stärkung des europäischen Mehrwerts," WIFO Working Papers 592, WIFO.
    3. Wifo, 2021. "WIFO-Monatsberichte, Heft 4/2021," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(4), April.
    4. Margit Schratzenstaller-Altzinger & Alexander Krenek, 2019. "Tax-based Own Resources to Finance the EU Budget. Potential Revenues, Summary Evaluation from a Sustainability Perspective, and Implementation Aspects," WIFO Working Papers 581, WIFO.
    5. Julia Bachtrögler-Unger & Margit Schratzenstaller & Franz Sinabell, 2021. "Der europäische COVID-19-Aufbauplan," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(4), pages 321-332, April.
    6. Fanny Dellinger & Margit Schratzenstaller, 2018. "An EU-wide Nuclear Power Tax: Rationale and Possible Effects," International Journal of Energy Economics and Policy, Econjournals, vol. 8(6), pages 346-353.
    7. Julia Bachtrögler-Unger & Margit Schratzenstaller & Franz Sinabell, 2021. "Der europäische COVID-19-Aufbauplan," WIFO Monatsberichte (monthly reports), WIFO, vol. 94(4), pages 321-334, April.
    8. Margit Schratzenstaller, 2017. "The Next Multiannual Financial Framework (MFF), its Structure and the Own Resources," WIFO Studies, WIFO, number 60722.

    More about this item

    Keywords

    EU system of own resources; EU taxes; EU budget; sustainability-oriented taxation;
    All these keywords.

    JEL classification:

    • F55 - International Economics - - International Relations, National Security, and International Political Economy - - - International Institutional Arrangements
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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