Mapping the Current Structure and Discovering the Potential of "Other Revenue"

"Other revenue" has long been neglected in the academic and policy debate on reform needs and options for the EU revenue system. This research study provides an overview of other revenue and its current and potential future relevance in the EU revenue system. The study has three main objectives: first, the study provides the conceptual foundations and important definitions related to other revenue. Second, the study maps the different categories of other revenue according to various relevant characteristics (e.g., legal basis, assigned versus non-assigned revenue). Third, the study analyses various questions related to existing and possible new sources of other revenue.