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Differentiated taxation - a requirement of fiscal equity

Author

Listed:
  • Ionut-Catalin CROITORU
  • Coralia Emilia POPA

    (University of Craiova)

Abstract

Fiscal policy is a central concern of each State and one of the direct ways to influence economic and social development by using taxes. This paper aims to make an analysis on the two currently used methods of taxation: differentiated progressive taxation, according to the size of income, and the proportional taxation by using a single tax rate. The basic idea of this paper is that progressive taxation can reduce inequality and increase social benefits. There are also considered the tax systems used in Romania in the last decade by highlighting macroeconomic results obtained, results that have forced the government to resort to external loans in order to obtain the budget rebalance.

Suggested Citation

  • Ionut-Catalin CROITORU & Coralia Emilia POPA, 2012. "Differentiated taxation - a requirement of fiscal equity," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(14), pages 151-156, December.
  • Handle: RePEc:aio:fpvfcf:v:1:y:2012:i:14:p:151-156
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    File URL: http://feaa.ucv.ro/FPV/014-20.pdf
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    References listed on IDEAS

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    1. Joshua Greene & Delano Villanueva, 1991. "Private Investment in Developing Countries: An Empirical Analysis," IMF Staff Papers, Palgrave Macmillan, vol. 38(1), pages 33-58, March.
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    Cited by:

    1. Aurelia Dumitru, 2015. "Book review: Alexandru Avram - Fiscal policies and economic growth during crisis," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 2(2), pages 99-102, October.

    More about this item

    Keywords

    differentiated taxation; fiscal policy; progressive taxation;

    JEL classification:

    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy

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