The existing EU system of own resources financing EU expenditures does not make any positive contribution to the various EU
strategies and policies implemented to cope with the manifold long-term challenges confronting the EU. It is against this
background that the European Commission as well as the High Level Group on Own Resources, but also the European Parliament
have (repeatedly) called for the introduction of tax-based own resources to partially substitute national contributions to
the EU budget. Our specific contribution to this debate consists in the exploration of sustainability-oriented options for
tax-based own resources which are able to support sustainable growth and development in the EU. Based on a concept of sustainability-oriented
taxation in the context of own resources for the EU, we develop sustainability-oriented evaluation criteria to assess the
suitability of specific candidates for tax-based own resources. We then present various options for tax-based own resources
and estimations of their revenue potential. Moreover, a summary evaluation of these options based on our evaluation criteria
is undertaken. Finally, we address implementation aspects. In particular, we briefly present and discuss potential models
to implement tax-based own resources in the EU within the existing legal framework.
