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Finanzierungsalternativen zum EU-Budget

Author

Listed:
  • Margit Schratzenstaller-Altzinger
  • Bernd Berghuber

    (WIFO)

Abstract

Die Einnahmenautonomie der EU ist, weil ihr eine Steuerhoheit fehlt und das Gewicht der "traditionellen" Eigenmittel sinkt, inzwischen sehr gering. Die Union finanziert sich primär aus nationalen Beiträgen. Das Fehlen einer Steuerhoheit steht in wachsendem Widerspruch zur vertieften europäischen Integration und dazu, dass aus den EU-Mitteln eine Reihe "europäischer öffentlicher Güter" bzw. Aktivitäten mit grenzüberschreitenden positiven Externalitäten finanziert werden. Eckpunkte einer Reform des Eigenmittelsystems der EU könnten die Abschaffung der Mehrwertsteuer-Eigenmittel, die Beibehaltung der auf dem Bruttonationaleinkommen (BNE) basierenden Eigenmittel als ergänzende Finanzierungsquelle sowie die Zuweisung eigener Steuern an die EU (vor allem Devisentransaktionssteuer und Kerosinsteuer) sein.

Suggested Citation

  • Margit Schratzenstaller-Altzinger & Bernd Berghuber, 2006. "Finanzierungsalternativen zum EU-Budget," WIFO Monatsberichte (monthly reports), WIFO, vol. 79(12), pages 893-910, December.
    • Handle: RePEc:wfo:monber:y:2006:i:12:p:893-910
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    References listed on IDEAS

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    1. McLure, Charles E. Jr., 2001. "The Tax Assignment Problem: Ruminations on How Theory and Practice Depend on History," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(2), pages 339-364, June.
    2. Roger H. Gordon, 1983. "An Optimal Taxation Approach to Fiscal Federalism," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 98(4), pages 567-586.
    3. Inman, Robert P. & Rubinfeld, Daniel L., 1996. "Designing tax policy in federalist economies: An overview," Journal of Public Economics, Elsevier, vol. 60(3), pages 307-334, June.
    4. McLure, Charles E. Jr., 2001. "The Tax Assignment Problem: Ruminations on How Theory and Practice Depend on History," National Tax Journal, National Tax Association, vol. 54(n. 2), pages 339-64, June.
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    Cited by:

    1. Margit Schratzenstaller-Altzinger, 2020. "Reformbedarf und Reformoptionen für das EU-Budget aus österreichischer Perspektive," WIFO Monatsberichte (monthly reports), WIFO, vol. 93(3), pages 177-191, March.

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