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An Assesment Of The Miller’S Model On Romanian Fiscal Framework


  • Lazar Sebastian

    () (University , Economics and Business Administration)


Miller’s contribution to financial theory is beyond any shadow of doubt. Starting from the well-known model elaborated with its partner Franco Modigliani, he consolidated a theoretical framework, which bears its name that partially offsets the original. T

Suggested Citation

  • Lazar Sebastian, 2009. "An Assesment Of The Miller’S Model On Romanian Fiscal Framework," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 242-245, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:242-245

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    References listed on IDEAS

    1. Franco Reviglio, 2001. "Budgetary Transparency for Public Expenditure Control," IMF Working Papers 01/8, International Monetary Fund.
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    More about this item


    Miller’s model; personal taxation; Romania flat tax;

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies


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