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

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  • Padurean, Elena

    () (Academia Romana, Centrul de Cercetari Financiare si Monetare Victor Slavescu)

  • Catarama, Delia

    (Academia Romana, Centrul de Cercetari Financiare si Monetare Victor Slavescu)

Abstract

O imagine completă a impactului politicii fiscale trebuie să ia în considerare atât impozitele, taxele și contribuțiile plătite , dar și transferurile către populație. Auerbach, Gokhale şi Kotlikoff (1991) au dezvoltat „conturile generaţionale” pentru a mă¬sura impactul fiscal al impozitelor şi transferurilor de-a lungul vieții unei generații. Astfel, conform definiției date de acești autori, un cont generaţional măsoară impozitele nete (impozite minus contribuții) plătite începând de astăzi până în ziua în care generaţia respectivă trece în neființă.

Suggested Citation

  • Padurean, Elena & Catarama, Delia, 2010. "Conturile Generaţionale – Metodă De Determinare A Impactului Presiunii Fiscale Nete Asupra Comportamentului La Nivel Macroeconomic," Papers 2010/21, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2010_021
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    Keywords

    conturi generaţionale; presiune fiscala neta;

    JEL classification:

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

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