Bulletin n. 1/2009
July 2009
CONTENTS
  • Section A) The theory and practise of the federal states and multi-level systems of government
  • Section B) Global governance and international organizations
  • Section C) Regional integration processes
  • Section D) Federalism as a political idea
    • Heinemann Friedrich, Mohl Philipp, Osterloh Steffen
    Who’s afraid of an EU tax and why?—revenue system preferences in the European Parliament
    in Review of International Organizations (The) , vol. 4, n. 1, march ,  2009 ,  73-99
    ABSTRACT: The current revenue system of the EU is still structured like that of an organization based on intergovernmental cooperation, although the EU is already far advanced in legislative and political integration. This antagonism gives reason to discuss whether or not the EU should be granted an autonomous tax source. Our contribution to this debate explores the factors which shape the acceptance of the EU tax option among European policy makers. A self-conducted survey among Members of the European Parliament (MEPs), which resulted in a response of some 150 of the representatives, offers us a unique database. Concerning MEPs’ revenue system preferences, our findings confirm an important impact of party ideology and individual characteristics while they indicate that country-specific factors also contribute to understand the attitudes towards an EU tax. In the light of our findings the status quo bias in the revenue system of the EU can be attributed to the persistent importance of national interests with respect to tax policy.
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