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Comparation and Overall Assessment and the Criteria to the Various Possible EU Taxes


  • Raluca Andreea MIHALACHE

    („Artifex” University of Bucharest)


In this article, the various possible EU taxes are compared with regard to each of the criteria: budgetar, efficiency and equity criteria. Setting an equalisation mechanism to replace or complement the current GNI contribution could thus be a useful complement to tax autonomy in the context of a reform of the current own resource system.

Suggested Citation

  • Raluca Andreea MIHALACHE, 2012. "Comparation and Overall Assessment and the Criteria to the Various Possible EU Taxes," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(1), pages 35-38, March.
  • Handle: RePEc:rsr:supplm:v:60:y:2012:i:1:p:35-38

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    References listed on IDEAS

    1. Adaoglu, Cahit, 2000. "Instability in the dividend policy of the Istanbul Stock Exchange (ISE) corporations: evidence from an emerging market," Emerging Markets Review, Elsevier, vol. 1(3), pages 252-270, November.
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    3. repec:hrv:faseco:30728046 is not listed on IDEAS
    4. Rafael La Porta & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, 2000. "Agency Problems and Dividend Policies around the World," Journal of Finance, American Finance Association, vol. 55(1), pages 1-33, February.
    5. Jensen, Michael C, 1986. "Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers," American Economic Review, American Economic Association, vol. 76(2), pages 323-329, May.
    6. Easterbrook, Frank H, 1984. "Two Agency-Cost Explanations of Dividends," American Economic Review, American Economic Association, vol. 74(4), pages 650-659, September.
    7. Alli, Kasim L & Khan, A Qayyum & Ramirez, Gabriel G, 1993. "Determinants of Corporate Dividend Policy: A Factorial Analysis," The Financial Review, Eastern Finance Association, vol. 28(4), pages 523-547, November.
    8. Mohammed Amidu & Joshua Abor, 2006. "Determinants of dividend payout ratios in Ghana," Journal of Risk Finance, Emerald Group Publishing, vol. 7(2), pages 136-145, March.
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