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Tax Policy in the Context of Economic Growth and Development

Author

Listed:
  • Mirela Niculae

    (Dimitrie Cantemir Christian University)

  • Sorin Adrian Ciupitu

    (Dimitrie Cantemir Christian University)

Abstract

The purpose of this study is to identify in the specific literature the influence of fiscal policy in the context of economic growth and development. There are also presented, in a brief summary, the main macroeconomic approaches of the concept of tax policy. However, there are other models that describe the expansionist fiscal policy influence on consumption, such as: Corsetti's theory and others (2009) explain that the increase in public expenditure will not necessarily be funded by increasing taxes and Blinder's theory (2004) shows that temporary tax decreases tend to generate the current consumption growth because consumers want to maximize the current consumption at the expense of future consumption. Besides, the influence of fiscal adjustment on growth and economic development also appears in context.

Suggested Citation

  • Mirela Niculae & Sorin Adrian Ciupitu, 2013. "Tax Policy in the Context of Economic Growth and Development," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(1), pages 191-194, January.
    • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:191-194
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