• Summary
  • I. INTRODUCTION
  • II. CRITERIA FOR THE ASSESSMENT OF EU TAXES
  • II.1. BUDGETARY CRITERIA
  • (i) Sufficiency
  • (ii) Stability
  • II.2. EFFICIENCY CRITERIA
  • (i) Visibility
  • (ii) Low operating costs
  • (iii) Efficient allocation of resources
  • II.3. EQUITY CRITERIA
  • (i) Horizontal equity
  • (ii) Vertical equity
  • (iii) Fair contributions
  • III. POSSIBLE EU TAXES
  • III.1.MODULATED VAT
  • III.2. EU CORPORATE INCOME TAX
  • III.3. ENERGY TAXATION
  • III.4. EXCISE DUTIES ON TOBACCO AND ALCOHOL
  • III.5. TRANSFER OF SEIGNIORAGE REVENUE
  • III.6. COMMUNICATION TAXATION
  • III.7. PERSONAL INCOME TAX
  • III.8. TAX ON FINANCIAL TRANSACTIONS
  • III.9. CLIMATE CHARGE ON AVIATION
  • IV. COMPARISON AND OVERALL ASSESSMENT
  • IV.1. BUDGETARY CRITERIA
  • (i) Sufficiency
  • (ii) Stability
  • IV.2. EFFICIENCY CRITERIA
  • (i) Visibility
  • (ii) Low operating costs
  • (iii) Efficient allocation of resources
  • IV.3. EQUITY CRITERIA
  • (i) Horizontal equity
  • (ii) Vertical equity
  • (iii) Fair contributions
  • V. CONCLUSIONS
  • Bibliography