Involving the Corporate Sector in EU Financing: A Two-Tier Model for a Corporate Income Tax-Based Own Resource

Moritz Scherleitner, Edoardo Traversa

Research output: Contribution to journalArticleScientificpeer-review

Abstract

To address the consequences of the COVID-19 crisis, the European Union (EU) has taken out a significant amount of debt. As agreed in a 2020 Interinstitutional Agreement, efforts are being made to ensure its repayment through new own resources, including a financial contribution linked to the corporate sector or a new common corporate tax base. In this article, we present a two-tier model for a corporate income tax-based own resource that should be levied as an EU surcharge on a broadly harmonised corporate tax base. In doing so, we aim to balance competing interests among taxpayers, administrations, the EU, and Member States, thereby proposing an alternative to the current Commission’s proposals.
Original languageEnglish
Pages (from-to)99-125
Number of pages27
JournalEuropean Law Review
Volume49
Issue number2
Publication statusPublished - 2024
MoE publication typeA1 Journal article-refereed

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