TY - BOOK AU - AU - AU - ED - SpringerLink (Online service) TI - Reform Options for the EU Own Resources System T2 - ZEW Economic Studies, SN - 9783790820669 AV - HC241 U1 - 337.142 23 PY - 2008/// CY - Heidelberg PB - Physica-Verlag HD KW - Economics KW - Economic policy KW - Europe KW - Finance KW - Economics/Management Science KW - European Integration KW - Economic Policy KW - Public Finance & Economics N1 - Criteria for a Fair and Efficient Own Resources System -- Assessing the Status Quo -- Background Analyses -- Reform Approaches -- A Reform Proposal -- Final Remarks N2 - 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 UR - http://dx.doi.org/10.1007/978-3-7908-2066-9 ER -