Search for publications

WIFO publications and research project papers(6 hits)

Veronika Solilová, Danuše Nerudová, Marian Dobranschi, Sustainability-oriented future EU funding: a financial transaction tax, in: Alexander Hudetz, Ann Mumford, Danuše Nerudová, Margit Schratzenstaller, Reform Needs and Options in the EU System of Own Resources. Selected Papers of the Fair Tax Conference at the Austrian Institute of Economic Research, Vienna, 19 September 2016

Empirica, 2017, 44(4), pp.687-731, http://www.springer.com/10663
Although responsibility for realising the Europe 2020 strategy is shared between the EU and its 28 member countries, the main criticism of the current EU budget relates to the lack of a link between the budget and the Europe 2020 strategy. Therefore the paper focuses on a new budget design as well as alternative revenue sources. One of the possible candidates is a financial transaction tax (FTT). To study the FTT revenue potential, a model based on a remittance system was designed. We analyse full or partial replacement of VAT- and GNI-based own resources by the transfer of tax revenues from a FTT raised on the national level to the EU budget. The research reveals that FTT-based own resource would be able to fully replace GNI-based own resources only for some EU member countries; however, VAT-based own resources can be fully replaced by a FTT-based own resources for the entire EU. Further, results also show that from the EU 11 as well as from the EU 28 perspective, the tax is sufficient to fully replace VAT- or GNI-contributions if levied on the EU 11 or EU 28 level, respectively (not on the national level) as a direct payment to the EU budget without tracking the source member country.
 

Alexander Krenek, Margit Schratzenstaller, Sustainability-oriented tax-based own resources for the European Union: a European carbon-based flight ticket tax, in: Alexander Hudetz, Ann Mumford, Danuše Nerudová, Margit Schratzenstaller, Reform Needs and Options in the EU System of Own Resources. Selected Papers of the Fair Tax Conference at the Austrian Institute of Economic Research, Vienna, 19 September 2016

Empirica, 2017, 44(4), pp.665-686, http://www.springer.com/10663
The failed attempts of several European countries to introduce a flight ticket tax and the pressure on those EU countries still levying such a tax clearly demonstrate the limits of national aviation taxation. Assigning a carbon-based flight ticket tax to the EU level would reduce the tax enforcement problems inherent to mobile tax bases and put a stop to harmful tax competition between EU member countries. By replacing a part of national contributions to the EU budget a flight ticket tax can strengthen sustainability-orientation of the EU system of own resources. Using a new data set, which assigns to approximately 75 to 90 percent of the respective intra and extra EU routes flown in the year 2014 the corresponding carbon emissions per passenger, the paper estimates the expected revenue from implementing a carbon-based flight ticket tax at the EU level for carbon tax levels between 25 and 35 € per ton of carbon emissions.
 

Mikuláš Luptáčik, Peter Luptáčik, Analysis and quantification of a new fiscally neutral European tax, in: Alexander Hudetz, Ann Mumford, Danuše Nerudová, Margit Schratzenstaller, Reform Needs and Options in the EU System of Own Resources. Selected Papers of the Fair Tax Conference at the Austrian Institute of Economic Research, Vienna, 19 September 2016

Empirica, 2017, 44(4), pp.635-663, http://www.springer.com/10663
The present study contributes to the discussion on the new European tax or excise which would be based on taxing end consumption (taxing the products and not the production) according to how much CO2 is emitted during the production of particular commodities, irrespective of whether all or a part of this process takes place inside or outside the EU. The analysis is based on the input-output model, which provides an appropriate and unique approach for measuring the total CO2 content of the various commodities taking the entire production chain into account. The calculation by products can be the basis for the estimation of product specific CO2 taxes. The model calculations based on the input-output table for the EU 27 for the year 2011 leads to the tax rate of 40.69 € per ton of CO2 emissions, which could have generated fiscal revenue in the amount of 1 percent of EU GDP. In line with the principle of fiscal neutrality, a reduction of the labour costs by 2.03 percent could compensate the introduction of a CO2 tax by the amount of 40.69 € per ton of CO2. The cost push effects lead to change of relative prices in favour of environmentally produced goods and services.
 

Giacomo Benedetto, Institutions and the route to reform of the European Union's budget revenue, 1970-2017, in: Alexander Hudetz, Ann Mumford, Danuše Nerudová, Margit Schratzenstaller, Reform Needs and Options in the EU System of Own Resources. Selected Papers of the Fair Tax Conference at the Austrian Institute of Economic Research, Vienna, 19 September 2016

Empirica, 2017, 44(4), pp.615-633, http://www.springer.com/10663
Using process tracing, this paper charts the history of the changes in the EU's revenue since 1970, including package deals and the unforeseen consequences of change, comparing the positions of the Council to those of the European Commission and European Parliament. Those revenue decisions allowed European integration to proceed though without a fully autonomous budget as member countries became more careful to calculate their net benefits or costs in relation to the budget. In December 2013, the European Union's institutions established a High Level Group to recommend changes to the revenue base of the EU's budget. This reported in January 2017, proposing to resolve the effect of sub-optimal revenue and budget decisions made by the European Union over many years, to reduce direct national contributions, to minimise the risk of unforeseen consequences, and to combine revenue flows with steering effects to discourage certain forms of economic behaviour in line with the wider policy agenda of the European Union.
 

Alexander Hudetz, Ann Mumford, Danuše Nerudová, Margit Schratzenstaller, Editorial: Reform needs and options in the EU system of own resources, in: Reform Needs and Options in the EU System of Own Resources. Selected Papers of the Fair Tax Conference at the Austrian Institute of Economic Research, Vienna, 19 September 2016

Empirica, 2017, 44(4), pp.609-613, http://www.springer.com/10663
 

Elisabeth Christen, Alexander Hudetz, Jürgen Janger, Harald Oberhofer, Michael Pfaffermayr, Peter Reschenhofer, Gerhard Schwarz, Gerhard Streicher (WIFO), Klemens Hans, Alexander Kohl, Robert König, Andreas Morawetz (CONSULTING AG), Evaluierung "go international". Executive Summary

Monographs, January 2015, 11 pages
Seit 2003 werden die Internationalisierungsvorhaben österreichischer Unternehmen mit dem Förderpaket "go international" unterstützt. Ziele der Evaluierung sind die Bewertung des Förderpaketes auf Maßnahmenebene, ein internationaler Vergleich, die Rolle von "go international" im Leistungsspektrum der österreichischen Internationalisierungsunterstützung sowie die Beurteilung des volkswirtschaftlichen Nutzens des Förderpaketes. Zentrales Element der Studie ist die WIFO-Unternehmensbefragung. Die breitflächigen Leistungen orientieren sich demnach grundsätzlich an den Bedürfnissen der Unternehmen und decken wesentliche Internationalisierungsbarrieren ab. Der Fokus der Aktivitäten entspricht weitgehend den vorgegebenen Zielen. Der volkswirtschaftliche Nutzen ist, wie die Berechnungen zeigen, positiv. In der Gesamtbetrachtung ist "go international" als volkswirtschaftlich sinnvoll zu erachten, eine Weiterführung wird unter Anregung von Verbesserungen empfohlen.
Bestellungen der vollständigen Fassung bitte an publikationen@wifo.ac.at
 
Study by: Austrian Institute of Economic Research – CONSULTING AG
Commissioned by: Federal Ministry of Science, Research and Economy
Login-Formular