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Sustainability-oriented Future EU Funding: A Fuel Tax Surcharge
Mendel University in Brno. (FairTax)
Mendel University in Brno. (FairTax)
Mendel University in Brno. (FairTax)
Austrian Institute of Economic Research (WIFO). (FairTax)
2018 (English)Report (Refereed)
Abstract [en]

The paper analyses the potential of a surcharge on national fuel taxes as sustainability-oriented own resource to finance the EU budget. Our estimations show that such a surcharge could yield substantial revenues, ranging between € 12.93 billion (for a surcharge of 0.03 €) and 86.2 billion (for a surcharge of 0.2 €) per year. Besides the contribution an EU fuel tax would make to various sustainability-related EU goals and strategies, it would help to address two specific problems inherent in the current EU system of fuel taxation. An EU fuel tax designed as a surcharge on national fuel taxes would decrease the existing tax bias in favour of diesel, as the surcharge would be levied uniformly on gasoline and diesel, which in most EU Member States is taxed at lower rates, alike. Moreover, by increasing national fuel tax rates, the surcharge would – depending on its level – mitigate or even remove the “under-taxation” of fuel in relation to the minimum fuel tax rates stipulated in the EU Energy Tax Directive in a number of Member States, which is caused by the absence of regular inflation adjustment of nominal fuel tax rates.

Place, publisher, year, edition, pages
Umeå: Umeå universitet , 2018. , p. 39
Series
FairTax: Working Paper Series ; 21
Keywords [en]
EU budget, sustainability-oriented taxation, tax-based own resources, fuel tax, EU system of own resources
National Category
Law and Society
Research subject
Economics
Identifiers
URN: urn:nbn:se:umu:diva-154153OAI: oai:DiVA.org:umu-154153DiVA, id: diva2:1270205
Funder
EU, Horizon 2020, 649439Available from: 2018-12-12 Created: 2018-12-12 Last updated: 2018-12-13Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
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