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Fiscal Policy And Relativism: Between The Flat Tax And The Progressive Tax

Author

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  • Cosmin Marinescu

    (Bucharest Academy of Economic Studies)

Abstract

The definite aim of this study is to shed light on the possibility of the economic science to „prescribe” a fiscal optimum, both in which regards the tax regime (progressive versus flat tax) and in which regards the level of taxation. I will thus argue for the necessity of demystifying the ideas that are largely spread in both economic theory and in the public opinion: on the one hand, the idea that the flat tax fiscal regime is the optimum mean against fiscal discrimination and societal wealth redistribution; on the other hand, the idea that the proportional tax rate, the flat tax, is the modern source of economic prosperity.

Suggested Citation

  • Cosmin Marinescu, 2009. "Fiscal Policy And Relativism: Between The Flat Tax And The Progressive Tax," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 12(12(541)(s), pages 215-221, December.
    • Handle: RePEc:agr:journl:v:12(541)(supplement):y:2009:i:12(541)(supplement):p:215-221
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