Studie von: Österreichisches Institut für Wirtschaftsforschung
Online seit: 12.04.2022 0:00
This study was prepared at the request of the Budget Committee and assesses the Commission's recent legislative proposals
for the new own resources included in the interinstitutional roadmap agreed together with the NextGenerationEU programme.
These are a plastic-based contribution as well as own resources based on the EU Emission Trading System and a carbon border
adjustment mechanism. Also, own resources based on the reallocation of taxation rights on profits of large MNE according to
Pillar I. of the OECD/G20 Inclusive Framework on BEPS as well as the taxation of corporations and financial transactions,
as further options stipulated in the IIA roadmap, are analysed. Finally, the study briefly reviews further own resource options
which could create co-benefits and steering effects supporting a sustainable, inclusive, green and digital transition.
Forschungsbereich:Makroökonomie und öffentliche Finanzen