Research on sustainability-oriented taxes as revenue sources for EU budget presented in Berlin
At the 20th Conference of the Research Network Macroeconomics and Macroeconomic Policies (FMM) that took place in Berlin in October 2016, Margit Schratzenstaller presented FairTax research on EU Taxes as Instrument to Strengthen Sustainability of Taxation in the EU.
Margit Schratzenstaller presented several reasons to use certain sustainability-oriented taxes as alternative revenue sources for the EU budget: A unilateral implementation of taxes levied on cross-border externalities may lead to suboptimal levels of tax rates. She also showed how unilateral tax measures may reduce the pressure on other countries to implement unilateral tax measures themselves. Of the potential candidates for such tax-based own resources for the EU, Margit Schratzenstaller presented a European carbon-based flight ticket tax and a carbon tax in more detail.