IDEAS home Printed from https://ideas.repec.org/a/sdb/social/v4y2015i1p56-62.html
   My bibliography  Save this article

Analysis of taxation in Romania using Laffer curve, 1990-2012

Author

Listed:
  • Elena Padurean

    () ("Dimitrie Cantemir" Christian University)

Abstract

Fiscal policy offers the Member States of the European Union, and in particular the countries that have adopted the common currency, an important tool in influencing economic activity and, we could say, the only one that remained available for the governments of these economies after the unification of monetary policy. Through taxes and budgetary expenditures used as economic levers, tax policy can have a contractible or expansionary effect on the national economy. From our point of view, the Laffer curve, applied by its simplicity, is a tool that allows the analysis of tax impacts.

Suggested Citation

  • Elena Padurean, 2015. "Analysis of taxation in Romania using Laffer curve, 1990-2012," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(1), pages 56-62, April.
  • Handle: RePEc:sdb:social:v:4:y:2015:i:1:p:56-62
    as

    Download full text from publisher

    File URL: http://www.economic-debates.ro/art12padurean.pdf
    Download Restriction: no

    File URL: http://www.economic-debates.ro/art12padurean.pdf
    Download Restriction: no

    More about this item

    Keywords

    Fiscal policy; the Laffer curve; tax; public expenditure;

    JEL classification:

    • C2 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sdb:social:v:4:y:2015:i:1:p:56-62. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adi Sava). General contact details of provider: http://www.economic-debates.ro/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.