Die bestehenden europäischen Abgabensysteme sind aus Nachhaltigkeitssicht nicht mehr zeitgemäß. Sie basieren stark auf der
Besteuerung der Arbeit, wobei nach wie vor in vielen Abgabensystemen von einem (in der Regel männlichen) Hauptverdiener auf
der Basis eines Normalarbeitsverhältnisses und einer weiblichen Zuverdienerin ausgegangen wird. Lenkungssteuern zur Bewältigung
der großen Herausforderungen in Klima- und Umweltpolitik werden zu wenig genutzt, und der Beitrag der Abgabensysteme zu verteilungspolitischen
Zielsetzungen hat langfristig abgenommen. Um die europäischen Abgabensysteme zukunftsfähig zu machen, ist ein fundamentaler
Umbau mit einer Umschichtung der Abgabenlast weg von Arbeitseinkommen hin zu Emissionen bzw. Ressourcen- und Energieverbrauch
einerseits sowie zu Vermögen und höheren Einkommen andererseits erforderlich. Wie in kaum einem anderen Politikbereich haben
Strukturreformen im Abgabensystem das Potential, die verschiedenen Dimensionen der Nachhaltigkeit gleichzeitig zu adressieren.
The FairTax project addresses the impact of EU national tax systems on widening socio-economic and gender inequalities as
well as fiscal sustainability and tax fairness issues. This research will help improve economic stability while promoting
economic, social and environmental sustainability.
The design of tax systems has a considerable impact on the personal distribution of income and wealth at the household and
the individual level. Due to gender-differentiated socio-economic conditions, taxation may affect men and women differently.
One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work
incentives and influence the distribution of paid and unpaid work between men and women. The paper presents an overview of
the microsimulation results for selected provisions of the personal income tax system done with EUROMOD (a tax-benefit microsimulation
model for the European Union) for six selected Member States: Germany, Austria, Spain, Czech Republic, United Kingdom and
In the current negotiations about the European Union's next medium-term Multiannual Financial Framework (MFF) for the period
2021 to 2027, the system of own resources financing EU expenditures plays a relatively important role. Currently, the EU budget
primarily rests on contributions from Member States (VAT- and GNI-based own resources), whereas "true" own resources have
continuously lost importance. In 2017, VAT-based own resources accounted for 12.2 percent of overall EU revenues and GNI-based
own resources for 56.6 percent, while traditional own resources contributed the rather small share of 14.7 percent.
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.
This study updates the 2015 study entitled "The EU Budget for Gender Equality". It investigates whether, and to what extent,
progress has been made in gender budgeting in the EU since the publication of the 2015 study, particularly in the light of
the European Parliament's 2017 Resolution entitled "EU Funds for Gender Equality". Based on desk-based and empirical research,
this study finds that the absence of overall and consistent commitment to gender equality in the EU budget and the budgetary
process continues. As a result, the study calls on the European Commission, the European Parliament and the Council of the
European Union to take legislative action to anchor gender equality to all policies that receive funding from the EU budget.
The chapter focuses on the impact of the Brexit on the EU budget. Departing from the hypothesis that the Brexit may act as
a catalyst for fundamental reforms within the EU budget aiming at strengthening the added value of EU expenditures and revenues,
the chapter sketches the pillars of such far-reaching reforms. It then provides an overview over the expected financial implications
of the Brexit. The current status of the UK-EU Brexit negotiations implies a twofold financial impact of the Brexit, comprising
the one-off "Brexit bill" or "divorce bill" and the permanent "Brexit gap". Against this background, the chapter closes with
a brief first assessment of the European Commission's proposals for the next MFF. To cover the Brexit gap and to finance the
new priorities, the proposals foresee an increase in national contributions as well as new own resources.
In den letzten Jahren wurden Fortschritte hinsichtlich der Konsolidierung der öffentlichen Haushalte in Österreich erzielt.
Diese sollten aber nicht zu dem Schluss verleiten, dass künftige budgetäre Herausforderungen, die sich aus Demographie, Digitalisierung,
Zuwanderung und Klimawandel ergeben, ohne weitere langfristig wirkende strukturelle Reformen bewältigbar sind. Auch weitere
Entlastungen bei Steuern und Abgaben erfordern entsprechende Strukturreformen zur Dämpfung der Ausgabendynamik in großen,
zumeist föderal organisierten Aufgaben- und Ausgabenbereichen.
The paper analyses the potential of a surcharge on national fuel taxes as sustainability-oriented own resource to finance
the EU budget. Our estimations show that such a surcharge could yield substantial revenues, ranging between 12.93 billion
€ (for a surcharge of 0.03 €) and 86.2 billion € (for a surcharge of 0.2 €) per year. Besides the contribution an EU fuel
tax would make to various sustainability-related EU goals and strategies, it would help to address two specific problems inherent
in the current EU system of fuel taxation. An EU fuel tax designed as a surcharge on national fuel taxes would decrease the
existing tax bias in favour of diesel, as the surcharge would be levied uniformly on gasoline and diesel, which in most EU
countries is taxed at lower rates, alike. Moreover, by increasing national fuel tax rates, the surcharge would – depending
on its level – mitigate or even remove the "under-taxation" of fuel in relation to the minimum fuel tax rates stipulated in
the EU Energy Tax Directive in a number of EU member countries, which is caused by the absence of regular inflation adjustment
of nominal fuel tax rates.