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007    cr  n          
008    100301s2008    gw |    s    |||| 0|eng d 
020    9783790820669 
024 7  10.1007/978-3-7908-2066-9|2doi 
035    (WaSeSS)ssj0000234644 
040    |dWaSeSS 
050  4 HC241 
082 04 337.142|223 
100 1  Heinemann, Friedrich 
245 10 Reform Options for the EU Own Resources System
       |h[electronic resource] /|cby Friedrich Heinemann, Philipp
       Mohl, Steffen Osterloh. 
260    Heidelberg :|bPhysica-Verlag HD,|c2008. 
300    |bonline resource. 
347    text file|bPDF|2rda 
490 1  ZEW Economic Studies,|v40 
505 0  Introduction -- Criteria for a Fair and Efficient Own 
       Resources System -- Assessing the Status Quo -- Background
       Analyses -- Reform Approaches -- A Reform Proposal -- 
       Final Remarks. 
520    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. 
650  0 Economics. 
650  0 Economic policy. 
650  0 Europe|xEconomic policy. 
650  0 Finance. 
700 1  Mohl, Philipp 
700 1  Osterloh, Steffen 
710 2  SpringerLink (Online service) 
830  0 ZEW Economic Studies,|x1615-6781 ;|v40 
856 40 |uhttps://link.springer.com/openurl?genre=book&isbn=978-3-
       7908-2065-2|zFull text available from SpringerLink ebooks 
       - Business and Economics (2008)