Reform Options For The Eu Own Resources System

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Reform Options for the EU Own Resources System

Author : Friedrich Heinemann
Publisher : Springer Science & Business Media
ISBN 13 : 3790820660
Total Pages : 180 pages
Book Rating : 4.7/5 (98 download)

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Book Synopsis Reform Options for the EU Own Resources System by : Friedrich Heinemann

Download or read book Reform Options for the EU Own Resources System written by Friedrich Heinemann and published by Springer Science & Business Media. This book was released on 2008-06-10 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: The general review of the European Union’s budget scheduled for the years 2008 and 2009 offers a unique opportunity for reflections. Explicitly this review is “without taboos” so that also substantive changes can and should be debated. Without doubt much better budgetary systems can be imagined compared to the status quo of the EU budget which is the outcome of a path-dependent process and where many details are only understandable by taking account of the historical context of past decisions. However, even if much better systems could be designed in theory, each reform suggestion, in the end, must pass the reality check of fi- ing unanimous support from all 27 member countries. This restriction heavily l- its the universe of available reform options. Faced with that difficulty the ZEW project team embarked on the adventure to think about possible reform options for the future EU own resource system. This volume documents the conclusions. At first sight our reform suggestion may - pear to be of a rather piecemeal nature since we recommend a reform model with strong ties to the status quo. Nevertheless, we are convinced that our seemingly minor changes will set the budget on a path towards a more rational European budget which, in the end, will create leeway for financing European policies with a true European value added. We gratefully acknowledge financial support from the German Federal Min- try of Finance in conducting this study.

Tax Law in Times of Crisis and Recovery

Author : Dominic de Cogan
Publisher : Bloomsbury Publishing
ISBN 13 : 1509958045
Total Pages : 363 pages
Book Rating : 4.5/5 (99 download)

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Book Synopsis Tax Law in Times of Crisis and Recovery by : Dominic de Cogan

Download or read book Tax Law in Times of Crisis and Recovery written by Dominic de Cogan and published by Bloomsbury Publishing. This book was released on 2023-05-04 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the relationship between tax law and crisis. In times of environmental, financial, and public health breakdown, policymakers look to tax for solutions. Yet these crises also constrain the ways in which tax liabilities can be imposed and administered, and limit the revenues that can be collected. What should governments do in these circumstances and what are the wider consequences for states, societies, and institutions such as the EU? The book shows how crises place strain on the basic functions of tax, including revenue-raising, institution-building, regulation, redistribution, and the structuring of society. These strains bear more heavily on some sections of business and society than others. This makes the tax consequences of crisis unpredictable. It also means that the best choice of legal response is not merely a technical matter. Instead, it engages deeper attitudes towards crisis relief, change, social values, and democratic control. These issues are highlighted by COVID-19 but are of utmost lasting importance. The book takes a comprehensive approach and looks in more depth at the systemic roles that crises play in contemporary tax systems. It features an impressive cast of leading researchers across multiple jurisdictions and is essential for policymakers and scholars alike.

Environmental Tax Reform (ETR)

Author : Paul Ekins
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (133 download)

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Book Synopsis Environmental Tax Reform (ETR) by : Paul Ekins

Download or read book Environmental Tax Reform (ETR) written by Paul Ekins and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.

European Union Budget Reform

Author : G. Benedetto
Publisher : Springer
ISBN 13 : 1137004983
Total Pages : 213 pages
Book Rating : 4.1/5 (37 download)

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Book Synopsis European Union Budget Reform by : G. Benedetto

Download or read book European Union Budget Reform written by G. Benedetto and published by Springer. This book was released on 2012-10-10 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: A tension between (richer) contributing Member States and (poorer) recipient Member States has always characterised the history of the budget of the European Union, the politics of which has often turned fraught. This volume evaluates the prospects for major change to expenditure and the structure of the budget for the period starting in 2014.

Financial Accountability in the European Union

Author : Paul Stephenson
Publisher : Routledge
ISBN 13 : 1000223558
Total Pages : 314 pages
Book Rating : 4.0/5 (2 download)

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Book Synopsis Financial Accountability in the European Union by : Paul Stephenson

Download or read book Financial Accountability in the European Union written by Paul Stephenson and published by Routledge. This book was released on 2020-11-19 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers comprehensive coverage of various aspects of financial accountability around the EU budget – how it is spent via policies, how institutions engage in checking policy performance (what taxpayers’ money actually delivers), and therein, the issues of monitoring, controlling, auditing, scrutinising and communicating budgetary expenditure. Presenting conceptual and theoretical approaches including financial accountability, learning, multi-level governance, implementation and throughput legitimacy, it looks at EU institutions (European Parliament, European Court of Auditors, European Ombudsman, European Public Prosecutor’s Office) and national bodies (supreme audit institutions at the national level), examining their contact with the EU budget. It details the historical development of accountability mechanisms (the ‘statement of assurance’, financial corrections, and parliamentary oversight by the Budgetary Control Committee (CONT)), and examines policy areas such as those of agriculture, social policy and cohesion (including Structural Funds and the Common Agricultural Policy), exploring the challenges of financial accountability in practice. Given the recent introduction of non-budgetary financial instruments and tools only partly financed by the EU budget, it sheds light on new burgeoning areas such as the European Stability Mechanism (ESM) and the European Fund for Strategic Investment (EFSI) and the challenges they bring for ensuring the accountability of public money. This book will be of key interest to scholars and students of audit and evaluation, budgetary spending and financial control and, more broadly, public administration, public policy and EU institutions and politics.

Fixing the Euro Within the National Constitutional Guardrails

Author : Frederik Behre
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403541261
Total Pages : 527 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Fixing the Euro Within the National Constitutional Guardrails by : Frederik Behre

Download or read book Fixing the Euro Within the National Constitutional Guardrails written by Frederik Behre and published by Kluwer Law International B.V.. This book was released on 2023-07-14 with total page 527 pages. Available in PDF, EPUB and Kindle. Book excerpt: EU fiscal integration is indispensable to establishing a stable single currency in the long run. However, this integration is proving ever more difficult in light of increasing national constitutional opposition. The author of this groundbreaking book shows that this dilemma between EU fiscal integration and national constitutional limits can be refuted. He provides a structured, comparative overview and outlook on how the available national constitutional space can be adapted to the political aspirations aiming at implementing EU fiscal integration steps while at the same time effectively protecting the national constitutional values at stake. Beginning with a macro-comparative assessment of Finland and Germany – two countries which have comprehensively dealt with Eurocrisis-issues in largely contrasting constitutional ways – and continuing with a comparative assessment of the specific French, German, Polish, and Spanish constitutional (identity) limits, EU fiscal integration steps are tested against the charted national constitutional space to determine their attainability. The resulting overview identifies best practices that can be employed to locate constitutional space for EU fiscal integration while enhancing the protection of core constitutional principles. The analysis addresses such specific areas as the following: constitutional red-line limits vs. flexible or mutable constitutional approaches to EU fiscal integration; strict constitutional identity limits that formulate obstacles to the attainment of EU fiscal integration; how national constitutional authorities perceive and portray the EU in their respective approaches; integration measures as an increase in the impact of sovereign powers vs. loss of autonomous decision-making; application of national constitutional frameworks during the Eurocrisis; ex ante constitutional review and ex post judicial scrutiny in representative Member States; national budgetary responsibility and fiscal autonomy; emergency budgetary instruments; and funding options for fiscal integration. The analysis throughout highlights the important role EU integration plays in stabilizing core national constitutional values in light of such complex challenges as the COVID-19 pandemic, the current Russian war of aggression against Ukraine and the required common defence strategies, but also climate change and digitalization. In its innovative response to the urgent challenge of feasible EMU reforms to stabilize the euro, this book displays how national constitutional systems can address EU (fiscal) integration in a more flexible and yet more effective manner, how EU integration steps can engage with national constitutional concerns in a more structured manner, as well as specifically hownational parliaments can be integrated and play a decisive role even when budgetary and fiscal powers are conferred at the EU level, thereby identifying a future model for EU cooperation in politically important competence areas. It thus offers a constructive outlook on achievable fiscal integration steps which will prove of inestimable value to lawyers, judges, and policymakers at the national and EU levels.

Paying for Europe

Author :
Publisher : A&C Black
ISBN 13 : 9781850758587
Total Pages : 212 pages
Book Rating : 4.7/5 (585 download)

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Book Synopsis Paying for Europe by :

Download or read book Paying for Europe written by and published by A&C Black. This book was released on 1998-12-01 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the European Union moves towards full economic and monetary union, the system used to finance the Union will have to change. The current arrangements were designed for a small community at a relatively low stage of integration. This book considers options for reforming the Union Budget to make it more appropriate for the challenges which will face the Union in the next century. It proposes an agenda for gradual reform which takes into account both the political and economic constraints on the Union. This title is published in conjunction with UACES, the University Association for Contemporary European Studies. UACES web site can be found at www.uaces.org

Financial Crisis Management and Democracy

Author : Bettina De Souza Guilherme
Publisher : Springer Nature
ISBN 13 : 3030548953
Total Pages : 372 pages
Book Rating : 4.0/5 (35 download)

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Book Synopsis Financial Crisis Management and Democracy by : Bettina De Souza Guilherme

Download or read book Financial Crisis Management and Democracy written by Bettina De Souza Guilherme and published by Springer Nature. This book was released on 2020-12-09 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book discusses financial crisis management and policy in Europe and Latin America, with a special focus on equity and democracy. Based on a three-year research project by the Jean Monnet Network, this volume takes an interdisciplinary, comparative approach, analyzing both the role and impact of the EU and regional organizations in Latin America on crisis management as well as the consequences of crisis on the process of European integration and on Latin America’s regionalism. The book begins with a theoretical introduction, exploring the effects of the paradigm change on economic policies in Europe and in Latin America and analyzing key systemic aspects of the unsustainability of the present economic system explaining the global crises and their interconnections. The following chapters are divided into sections. The second section explores aspects of regional governance and how the economic and financial crises were managed on a macro level in Europe and Latin America. The third and fourth sections use case studies to drill down to the impact of the crises at the national and regional levels, including the emergence of political polarization and rise in populism in both areas. The last section presents proposals for reform, including the transition from finance capitalism to a sustainable real capitalism in both regions and at the inter-regional level of EU-LAC relations.The volume concludes with an epilogue on financial crises, regionalism, and domestic adjustment by Loukas Tsoukalis, President of the Hellenic Foundation for European and Foreign Policy (ELIAMEP). Written by an international network of academics, practitioners and policy advisors, this volume will be of interest to researchers and students interested in macroeconomics, comparative regionalism, democracy, and financial crisis management as well as politicians, policy advisors, and members of national and regional organizations in the EU and Latin America.

Empirical Evidence on the Macroeconomic Effects of EU Cohesion Policy

Author : Philipp Mohl
Publisher : Springer
ISBN 13 : 3658138521
Total Pages : 173 pages
Book Rating : 4.6/5 (581 download)

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Book Synopsis Empirical Evidence on the Macroeconomic Effects of EU Cohesion Policy by : Philipp Mohl

Download or read book Empirical Evidence on the Macroeconomic Effects of EU Cohesion Policy written by Philipp Mohl and published by Springer. This book was released on 2016-05-06 with total page 173 pages. Available in PDF, EPUB and Kindle. Book excerpt: Philipp Mohl evaluates the macroeconomic effects of EU Cohesion Policy with the help of empirical methods. His findings indicate that in particular the part of EU Cohesion Policy which is spent for the poorest regions (the so-called Objective 1 funding) has a positive and statistically significant impact on economic growth. Moreover, the employment effects of EU Cohesion Policy seem to be conditional on the educational attainment, i.e., in particular regions with a high share of high-skilled population tend to benefit from EU funds. Finally, the author does not find evidence that EU funds significantly increase public investment in the EU countries, which points to a crowding out of national investment. Overall, the gained insights contribute to a more profound understanding of the macroeconomic effects of EU Cohesion Policy, which is essential to design an effective and efficient EU spending system.

Research Handbook on Legal Aspects of Brexit

Author : Adam Łazowski
Publisher : Edward Elgar Publishing
ISBN 13 : 1800373147
Total Pages : 591 pages
Book Rating : 4.8/5 (3 download)

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Book Synopsis Research Handbook on Legal Aspects of Brexit by : Adam Łazowski

Download or read book Research Handbook on Legal Aspects of Brexit written by Adam Łazowski and published by Edward Elgar Publishing. This book was released on 2022-11-18 with total page 591 pages. Available in PDF, EPUB and Kindle. Book excerpt: Illustrating the legacy of Brexit, this timely Research Handbook provides a comprehensive and coherent analysis of not only the Brexit process within the UK but also what it means for both the UK and the EU within the framework of their future relationship.

EU Cohesion Policy and European Integration

Author : John Bachtler
Publisher : Routledge
ISBN 13 : 1317140443
Total Pages : 336 pages
Book Rating : 4.3/5 (171 download)

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Book Synopsis EU Cohesion Policy and European Integration by : John Bachtler

Download or read book EU Cohesion Policy and European Integration written by John Bachtler and published by Routledge. This book was released on 2016-04-22 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: EU Cohesion policy accounts for a major share of the EU budget and is central to economic and social development in many European countries. This book provides a comprehensive and theoretically-informed analysis of how Cohesion policy has evolved over time, in particular the budgetary and policy dynamics of the 2007-13 reform. In the context of the budgetary politics of the EU, the book examines the process by which the reform of Cohesion policy has been shaped; it identifies the key factors that explain the allocation of funding, assesses the roles of the Member States, European Commission and European Parliament, and tests whether the process and outcome are consistent with the expectations of EU decision-making and integration theories. Based on extensive, EU-wide research over a ten-year period, the book provides new insights into both the process and outcomes of EU policy reform. Presenting original research in an accessible format, this book will be of interest to scholars as well as undergraduate and postgraduate students in the fields of European integration and policy studies.

How to Finance Cohesion in Europe?

Author : Ewald Nowotny
Publisher : Edward Elgar Publishing
ISBN 13 : 1789902606
Total Pages : 192 pages
Book Rating : 4.7/5 (899 download)

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Book Synopsis How to Finance Cohesion in Europe? by : Ewald Nowotny

Download or read book How to Finance Cohesion in Europe? written by Ewald Nowotny and published by Edward Elgar Publishing. This book was released on 2019 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Amid formidable challenges, Europe’s future depends not least on the capacity of its economies to converge toward their better performing peers. Dissecting the complexity of cohesion, this book analyzes which dimensions matter most for the smooth functioning of Economic and Monetary Union (EMU) and for the (income) convergence of Central, Eastern and Southeastern European (CESEE) countries. Central bankers, policy-makers and academics discuss how to best advance the catching-up process and look into EU structural and cohesion policies, critically assessing their contribution to economic and social development.

Financing the EU Budget

Author : Gabriele Cipriani
Publisher : Rowman & Littlefield
ISBN 13 : 1783483318
Total Pages : 113 pages
Book Rating : 4.7/5 (834 download)

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Book Synopsis Financing the EU Budget by : Gabriele Cipriani

Download or read book Financing the EU Budget written by Gabriele Cipriani and published by Rowman & Littlefield. This book was released on 2014-11-19 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: Often described as complex, opaque and unfair, the EU budget financing system is an “unfinished journey.” One of the most critical issues is that EU revenue, drawn from the cashbox of national taxation, remains impalpable to the general public. The nature of the EU as a union of states and their nationals makes the visibility of EU revenue unavoidable. The political sustainability of a move that would put the legitimacy of EU revenue at the forefront of public discussion will depend on the European Commission’s ability to show that EU funds can achieve results that are truly beyond member states’ reach. The value-added tax (VAT) is a natural choice for funding the EU budget, through a dedicated EU VAT rate as part of the national VAT and designed as such in fiscal receipts, whose use as a means for raising EU citizens’ awareness could be encouraged already in the current arrangements.

Features and Challenges of the EU Budget

Author : Luca Zamparini
Publisher : Edward Elgar Publishing
ISBN 13 : 1788971922
Total Pages : 240 pages
Book Rating : 4.7/5 (889 download)

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Book Synopsis Features and Challenges of the EU Budget by : Luca Zamparini

Download or read book Features and Challenges of the EU Budget written by Luca Zamparini and published by Edward Elgar Publishing. This book was released on 2019 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the inception of the European Economic Community, the EU budget has been one of the most contested and important issues. The evolution of its structure and composition has also reflected the overall development of the EU. From a multidisciplinary approach, this book examines the current features and challenges of the EU budget. It provides historical, political, legal, and economic analyses, alongside a discussion of its future development. The book will prove timely and relevant for scholars, practitioners and policy makers alike.

The Euro and the Crisis

Author : Nazaré da Costa Cabral
Publisher : Springer
ISBN 13 : 3319457101
Total Pages : 366 pages
Book Rating : 4.3/5 (194 download)

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Book Synopsis The Euro and the Crisis by : Nazaré da Costa Cabral

Download or read book The Euro and the Crisis written by Nazaré da Costa Cabral and published by Springer. This book was released on 2016-11-30 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the effects of the recent crisis and evaluates potential solutions to the gridlock that is currently dominating the Eurozone and the European Union, concerning both the monetary policy and the budgetary and fiscal policy. The timely study highlights the main challenges that European political leaders will face in the months to come. Furthermore, its interdisciplinary approach embraces economic, financial and legal perspectives, so as to ensure the global coherence and comprehensiveness of its content. The contributors to this volume are prominent experts from the areas of Economics, Finance, Law, and Political Science, offering readers a multifaceted view of the topics discussed.

Designing a Tax Administration Reform Strategy

Author : Ms.Katherine Baer
Publisher : International Monetary Fund
ISBN 13 : 1451980396
Total Pages : 37 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Designing a Tax Administration Reform Strategy by : Ms.Katherine Baer

Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Conflict and Change in EU Budgetary Politics

Author : Johannes Lindner
Publisher : Routledge
ISBN 13 : 1134249721
Total Pages : 266 pages
Book Rating : 4.1/5 (342 download)

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Book Synopsis Conflict and Change in EU Budgetary Politics by : Johannes Lindner

Download or read book Conflict and Change in EU Budgetary Politics written by Johannes Lindner and published by Routledge. This book was released on 2006-02-27 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why did the European Union experience a stark variation in the levels of conflict between the late 1970s, when budgetary disputes dominated European politics, and the 1990s, when political actors were able to settle upon budgetary agreements without major conflicts? This book responds to this key question with a two-step argument: Its first part shows that decision-making rules can be regarded as a key determinant of the level of conflict in EU budgetary politics. It details far-reaching reform in 1988 reduced conflict, because it introduced an institutional setting for multiannual budget planning that corrected the deficiencies of the original budget treaty. Having identified institutional change as the trigger for the reduction of conflict, the second part of this study focuses on the 1988 reform. It shows how a number of ‘reproduction mechanisms’ prevented major institutional change in the 1970s and early 1980s. When these ‘reproduction mechanisms’ lost force, a reform became possible and a new institutional setting emerged in 1988. These findings deliver a sharp insight into the interplay between rules and conflict in the still evolving political system of the EU. Moreover, by identifying precise conditions for the occurrence of institutional change, and by linking political performance of institutions to their stability this is a significant contribution to institutionalist research in social science. This book is an excellent resource for students and scholars of the European Union, Political Science, International Relations, Public Policy and Public Finance.