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Empirical Evidence On The Effects Of Social Welfare And Taxation On Insurance

Author

Listed:
  • SUCALA LUCIA
  • CUZDRIOREAN DAN DACIAN
  • FEKETE SZILVESZTER
  • IENCIU NICOLETA

Abstract

In this paper is realized an empirical analysis of the influence of social welfare and taxation on insurance. The analysis is performed on a sample of 36 countries and a horizon of 3 years (2005, 2007 and 2008), being tested 4 linear regression models (life premium subscribed, non-life premiums subscribed, number of companies and number of employees in the insurance sector). The results of study confirm a relationship between the development level of countries and insurance, but exclude the existence of the relationship between taxation and insurance.

Suggested Citation

  • Sucala Lucia & Cuzdriorean Dan Dacian & Fekete Szilveszter & Ienciu Nicoleta, 2010. "Empirical Evidence On The Effects Of Social Welfare And Taxation On Insurance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 595-600, July.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:595-600
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/093.pdf
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    References listed on IDEAS

    as
    1. Boyer, M Martin, 2000. "Insurance Taxation and Insurance Fraud," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 2(1), pages 101-134.
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    More about this item

    Keywords

    insurance; premiums; taxation; economic development;
    All these keywords.

    JEL classification:

    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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