文章基本信息

标题：ESTIMATING TAXATION RATE BASED ON BLANCHARD’S APPROACH
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作者：Stoian, Andreea
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2009
卷号：12(541)(supplement)
期号：12(541)(supplement)
页码：130-136
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Estimating an optimal taxation rate represents a much debated topic. But, embodying the perfect market conditions, reaching out the equality between marginal rates of substitutions, in order to estimate the optimal taxation rate, is impossible to fulfill by any economy. Therefore, it could be considered as being a more suitable approach for any practitioner, to estimate the taxation rate following Blanchard’s approach. The findings of this paper reveal that during 2000-2007 Romanian government should had imposed some fiscal adjustment measures in order to assess sustainable fiscal policy on long term.
关键词：fiscal sustainability; intertemporal budget constraint; fiscal adjustment; effective taxation rate; fiscal policy.