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Considerations Regarding the Role of Taxes in Correcting the Economical and Social Inequalities on the Base of Globalization Process

Author

Listed:
  • Elena SUMAN (TOMA)

    () (1"Alexandru I. Cuza" University of Iasi, Faculty of Economics and Business Administration)

  • Marius Frunza

    () (1"Alexandru I. Cuza" University of Iasi, Faculty of Economics and Business Administration)

Abstract

Our paper suggests, on one hand, a theoretical debate on the justification for state intervention to correct inequalities between members of society (especially on income and wealth) and on the instruments at its disposal to achieve this and their effectiveness in objective. Secondly, our approach aims at a comparative analysis of key indicators to measure the degree of inequality, in a representative number of EU countries and beyond, in the last four decades. Thirdly, but not last, we made a trip on the evolutionary changes and their impact in fiscal plan, to identify the degree in which the taxes, in comparison with other available public tools, succeed to achieve the goal of a more just distribution of income and wealth in society. We find that including for a more just income distribution, in EU, the old member States are grouped in accordance with existing social models, while new member States have migrated in the last decades among groups, in consequence of their transition to market economy. Moreover, our results represent a basis for further and detailed research, at country level, in order to identify particular instruments and their efficiency in correcting economical and social inequalities.

Suggested Citation

  • Elena SUMAN (TOMA) & Marius Frunza, 2011. "Considerations Regarding the Role of Taxes in Correcting the Economical and Social Inequalities on the Base of Globalization Process," EuroEconomica, Danubius University of Galati, issue 30, pages 15-27, November.
  • Handle: RePEc:dug:journl:y:2011:i:30:p:15-27
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    File URL: http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/1029/890
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    References listed on IDEAS

    as
    1. Wang, Chen & Caminada, Koen, 2011. "Disentangling income inequality and the redistributive effect of social transfers and taxes in 36 LIS countries," MPRA Paper 32821, University Library of Munich, Germany.
    2. Emmanuel Saez, 2002. "Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses," The Quarterly Journal of Economics, Oxford University Press, vol. 117(3), pages 1039-1073.
    3. DAVIES, JAMES B & Shorrocks, Anthony & Sandstrom, Susanna & WOLFF, EDWARD N, 2007. "The World Distribution of Household Wealth," Center for Global, International and Regional Studies, Working Paper Series qt3jv048hx, Center for Global, International and Regional Studies, UC Santa Cruz.
    4. Olivier Bargain & Mathias Dolls & Dirk Neumann & Sebastian Siegloch & Andreas Peichl, 2011. "Tax-Benefit Systems in Europe and the US: Between Equity and Efficiency," Working Papers 201101, Geary Institute, University College Dublin.
    5. Zhang, Lei, 2008. "Political economy of income distribution dynamics," Journal of Development Economics, Elsevier, vol. 87(1), pages 119-139, August.
    6. Joel Slemrod & Wojciech Kopczuk, 2000. "The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors," NBER Working Papers 7960, National Bureau of Economic Research, Inc.
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