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The Distribution of the Wage Tax Burden in Romania

Author

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  • Claudiu Doltu

Abstract

This article is about the distribution of the wage tax (and social contributions) burden in Romania. It presents the realities from two different years, 2012 and 2018. Why choose the years 2012 and 2018 for such analysis? Simply because, the year 2012 is relevant for a tax system already in place for a certain number of years (2005-2012) . Then, starting the year 2018, some legislative changes generated effects useful to be studied. The main finding of the analysis is that the wage tax (and the social contributions) work pretty well in terms of “social justice†. In other words, they affect more the workers with higher revenues than those with lower wages. Thus, the tax policy concerns could be more focused on other issues than justice, such as increasing taxation policy effectiveness, better understanding of the income elasticity of the tax payment, improving the administrative capacity of the fiscal administration, etc. (World Bank, 2012)

Suggested Citation

  • Claudiu Doltu, 2019. "The Distribution of the Wage Tax Burden in Romania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 22(72), pages 15-24, June.
    • Handle: RePEc:rej:journl:v:22:y:2019:i:72:p:15-24
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    File URL: http://www.rejournal.eu/sites/rejournal.versatech.ro/files/articole/2019-06-25/3557/2doltu.pdf
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    References listed on IDEAS

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    1. Claudiu DOLTU, 2018. "Political economy map – A useful tool for public policy decision makers," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(1(614), S), pages 5-14, Spring.
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      More about this item

      Keywords

      Fiscal Policy; wage tax; effective wage tax rate; fiscal administration;
      All these keywords.

      JEL classification:

      • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
      • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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