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dc.contributor.authorMohl, Philippen_US
dc.contributor.authorHeinemann, Friedrichen_US
dc.contributor.authorOsterloh, Steffenen_US
dc.date.accessioned2009-02-16T15:09:18Z-
dc.date.available2009-02-16T15:09:18Z-
dc.date.issued2008en_US
dc.identifier.urihttp://hdl.handle.net/10419/24722-
dc.description.abstractThe EU's revenue system is still typical for an organisation based on international cooperation and stands in contrast to the Union's far advanced legislative and political role. This contrast feeds the debate on granting the EU an autonomous tax source. Our contribution explores the factors which shape the acceptance of the EU tax option among European policy makers. We make use of a unique database : A survey among Members of the European Parliament (MEP) which resulted in a response of some 150 of the representatives. Our results confirm an important role for party ideology and individual characteristics but they also demonstrate that country-specific factors are important to understand the support for an EU tax. In the light of our findings the status quo bias in the EU's revenue system can be attributed to the persistent importance of national interests with respect to fiscal burden sharing and tax policy.en_US
dc.language.isoengen_US
dc.publisherZentrum für Europäische Wirtschaftsforschung (ZEW) Mannheim-
dc.relation.ispartofseriesZEW Discussion Papers 08-027en_US
dc.subject.jelD78en_US
dc.subject.jelH29en_US
dc.subject.jelH87en_US
dc.subject.ddc330en_US
dc.subject.keywordEuropean Parliamenten_US
dc.subject.keywordEU taxen_US
dc.subject.keywordrevenue systemen_US
dc.subject.stwEU-Steuerrechten_US
dc.subject.stwSteuerpolitiken_US
dc.subject.stwÖffentliche Einnahmenen_US
dc.subject.stwParlamenten_US
dc.subject.stwMeinungen_US
dc.subject.stwIdeologieen_US
dc.subject.stwNationalstaaten_US
dc.subject.stwEU-Staatenen_US
dc.titleWho's afraid of an EU tax and why? Revenue system preferences in the European Parliamenten_US
dc.typeWorking Paperen_US
dc.identifier.ppn570395283en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:zewdip:7299-
Appears in Collections:ZEW Discussion Papers
Publikationen von Forscherinnen und Forschern des ZEW

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