Who's afraid of an EU tax and why? : revenue system preferences in the European parliament


Heinemann, Friedrich ; Mohl, Philipp ; Osterloh, Steffen


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URL: http://ub-madoc.bib.uni-mannheim.de/2005
URN: urn:nbn:de:bsz:180-madoc-20054
Document Type: Working paper
Year of publication: 2008
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: D78 H29 H87 ,
Subject headings (SWD): Steuerrecht , Steuerpolitik , Öffentliche Einnahmen , Europäische Union , Europäische Gemeinschaften / Europäisches Parlament
Keywords (English): European Parliament , EU tax , revenue system
Abstract: The EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an autonomous tax source. Our contribution explores the factors which shape the acceptance of the EU tax option among European policy makers. We make use of a unique database: A survey among Members of the European Parliament (MEP) which resulted in a response of some 150 of the representatives. Our results confirm an important role for party ideology and individual characteristics but they also demonstrate that country-specific factors are important to understand the support for an EU tax. In the light of our findings the status quo bias in the EU's revenue system can be attributed to the persistent importance of national interests with respect to fiscal burden sharing and tax policy.
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Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Heinemann, Friedrich ; Mohl, Philipp ; Osterloh, Steffen (2008) Who's afraid of an EU tax and why? : revenue system preferences in the European parliament. Open Access [Working paper]
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