Tax-based EU own resources : an asessment
| Year of publication: |
2004-04-01
|
|---|---|
| Authors: | Cattoir, Philippe |
| Institutions: | Europäische Kommission / Generaldirektion Steuern und Zollunion |
| Publisher: |
Europäische Gemeinschaften / Amt für Amtliche Veröffentlichungen |
| Subject: | EU-Steuerrecht | EU tax law | Steuerpolitik | Tax Policy | Steuersystem | Tax system |
- Summary
- I. INTRODUCTION
- II. CRITERIA FOR THE ASSESSMENT OF EU TAXES
- II.1. BUDGETARY CRITERIA
- (i) Sufficiency
- (ii) Stability
- II.2. EFFICIENCY CRITERIA
- (i) Visibility
- (ii) Low operating costs
- (iii) Efficient allocation of resources
- II.3. EQUITY CRITERIA
- (i) Horizontal equity
- (ii) Vertical equity
- (iii) Fair contributions
- III. POSSIBLE EU TAXES
- III.1.MODULATED VAT
- III.2. EU CORPORATE INCOME TAX
- III.3. ENERGY TAXATION
- III.4. EXCISE DUTIES ON TOBACCO AND ALCOHOL
- III.5. TRANSFER OF SEIGNIORAGE REVENUE
- III.6. COMMUNICATION TAXATION
- III.7. PERSONAL INCOME TAX
- III.8. TAX ON FINANCIAL TRANSACTIONS
- III.9. CLIMATE CHARGE ON AVIATION
- IV. COMPARISON AND OVERALL ASSESSMENT
- IV.1. BUDGETARY CRITERIA
- (i) Sufficiency
- (ii) Stability
- IV.2. EFFICIENCY CRITERIA
- (i) Visibility
- (ii) Low operating costs
- (iii) Efficient allocation of resources
- IV.3. EQUITY CRITERIA
- (i) Horizontal equity
- (ii) Vertical equity
- (iii) Fair contributions
- V. CONCLUSIONS
- Bibliography
Persistent link: https://www.econbiz.de/10009636811