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Conturile Generaţionale – Metodă De Determinare A Impactului Presiunii Fiscale Nete Asupra Comportamentului La Nivel Macroeconomic


  • Delia Catarama, Elena Padurean

    () (Romanian Academy, Centre for Financial and Monetary Research Victor Slavescu)


O imagine completă a impactului politicii fiscale trebuie să ia în considerare atât impozitele, taxele şi contribuţiile plătite , dar şi transferurile către populaţie. Auerbach, Gokhale şi Kotlikoff (1991) au dezvoltat „conturile generaţionale” pentru a măsura impactul fiscal al impozitelor şi transferurilor de-a lun¬gul vieţii unei generaţii. Astfel, conform definiţiei date de aceşti autori, un cont generaţional măsoară impozitele nete (impozite minus contribuţii) plătite începând de astăzi până în ziua în care generaţia respectivă trece în nefiinţă.

Suggested Citation

  • Delia Catarama, Elena Padurean, 2010. "Conturile Generaţionale – Metodă De Determinare A Impactului Presiunii Fiscale Nete Asupra Comportamentului La Nivel Macroeconomic," Papers 2009/202, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2009_202

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    conturi generationale; presiune fiscala neta;

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists


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