TY - BOOK ID - 107411556 TI - Reform Options for the EU Own Resources System AU - Heinemann, Friedrich AU - Mohl, Philipp AU - Osterloh, Steffen AU - SpringerLink (Online service) PY - 2008 SN - 9783790820669 PB - Heidelberg Physica-Verlag HD DB - UniCat KW - Public finance KW - Economic policy and planning (general) KW - Public economics KW - economische politiek KW - overheidsfinanciën KW - Europese eenmaking KW - Europe UR - https://www.unicat.be/uniCat?func=search&query=sysid:107411556 AB - This study develops a reform proposal for the future revenue system of the EU budget. The findings strongly reject the idea that a reform based on an EU tax-based own resource would remedy current problems. Against the background of the status quo analysis the authors present a reform model which includes the complete phasing out of the VAT resource, a financing of the budget completely on the basis of the GNI resource and a generalised but limited correction mechanism (GLCM). The GLCM would make a clear distinction between policies having an intentional distributive effect or not. A further element of the reform proposal is a move towards a stronger financial contribution of regions to EU spending. ER -