New EU Own Resources: Possibilities and Limitations of Steering Effects and Sectoral Policy Co-benefits

Margit Schratzenstaller, Danuše Nerudová, Veronika Solilová, Mario Holzner, Philipp Heimberger, Niko Korpar, Ambre Maucorps and Bernhard Moshammer
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Veronika Solilová: Mendel University in Brno

in WIFO Studies from WIFO

Abstract: This study was prepared at the request of the Budget Committee and assesses the Commission's recent legislative proposals for the new own resources included in the interinstitutional roadmap agreed together with the NextGenerationEU programme. These are a plastic-based contribution as well as own resources based on the EU Emission Trading System and a carbon border adjustment mechanism. Also, own resources based on the reallocation of taxation rights on profits of large MNE according to Pillar I. of the OECD/G20 Inclusive Framework on BEPS as well as the taxation of corporations and financial transactions, as further options stipulated in the IIA roadmap, are analysed. Finally, the study briefly reviews further own resource options which could create co-benefits and steering effects supporting a sustainable, inclusive, green and digital transition.

Date: 2022 Written 2022-04-12
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Persistent link: https://EconPapers.repec.org/RePEc:wfo:wstudy:69625

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