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Laffer Curve In Eastern European Countries

Author

Listed:
  • UZUM, Leonard-Dan

    (Fiscal Council, Romanian Academy, Bucharest, Romania)

Abstract

The aim of this paper is to study the behavior of different categories of taxes: consumption, labour and corporate tax in Eastern European countries and to find the optimal tax rate for them. After finding out the optimal tax rate, using the Laffer Curve methodology, it will be compared with the average implicit tax rate and we will see if countries practice a higher or a lower level of taxation compared with the optimal tax rate. The importance of practicing optimal tax rates is because they maximize tax revenues, according to Laffer Curve.

Suggested Citation

  • UZUM, Leonard-Dan, 2020. "Laffer Curve In Eastern European Countries," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 8(1), pages 71-78, October.
    • Handle: RePEc:vls:rojfme:v:8:y:2020:i:1:p:71-78
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    More about this item

    Keywords

    Laffer Curve; Fiscal policy; Tax revenues; Optimum tax rate; Implicit tax rate.;
    All these keywords.

    JEL classification:

    • 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; Modern Monetary Theory

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