Revenue-Generating Schemes for International Unions

• 영문명: Revenue-Generating Schemes for International Unions
• 발행기관: 세종대학교 경제통합연구소
• 저자명: Andrii O. Boiar
• 간행물 정보: 『Journal of Economic Integration』제29권 제3호, 407~429쪽, 전체 23쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2014.09.30

영문 초록

This paper investigates possible options for generating revenue in international unions. The empirical evidence is found for three types of revenue-generating schemes: contributions, direct taxes, and the combination of two. Discussion of peculiarities, advantages and shortcomings of each scheme led to the conclusion that financial needs, interstate heterogeneity, objectives and success of integration are the key factors determining the choice of a revenue-generating scheme. There is no clear pattern in the distribution of the schemes among different international unions. However, mixed scheme becomes more preferable to ensure sustainable financing international unions. Also, direct tax scheme would be the infant stage of a tax union that had no precedent in the modern history of economic integration.

목차

Ⅰ. Introduction

Ⅱ. Overview of Budgetary Revenues

Ⅲ. Financing Schemes

Ⅳ. Selection of Revenue-Generating Scheme

키워드

Revenue International Union Budget Contribution Tax