文章基本信息

标题：Optimality of Fiscal Policy in Romania in Terms of Laffer Curve
本地全文：下载
作者：Trandafir, Adina ; Brezeanu, Petre
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2011
卷号：XVIII(2011)
期号：8(561)
页码：53-60
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Optimality of fiscal policy is an issue widely debated in the literature from multiple perspectives. One way to address this problem is with the Laffer curve, causing the correlation between tax burden and tax revenue. This paper addresses the correlation with Laffer curve for income tax made during the period 2000-2010, highlighting the fact that the Romanian economy lies in the inadmissible slope of the curve, both in analyzing the entire period, and in the part of each year. Moreover, this result reveals the existence of unnecessary redistribution of income in the Romanian economy during the period under review.
关键词：fiscal policy; Laffer curve; tax burden.