A Study on the Evolution of Tax Pressure in Romania

Open access

Abstract

Fiscal pressure is often considered a barometer for the impact and level of taxation experienced by individual taxpayers and businesses. In Romania, the study of the tax burden has been and will remain a highly debated topic in a national as well as European context. Thus, in this article, we conducted a descriptive statistical analysis of the evolution of the tax burden in Romania, and showcased the research results in different graphically expressive ways (maps, tables, graphs), all presented from a dual perspective. On the one hand, we followed the impact of taxation on households, and on the other hand, in a broader approach, we highlighted the tax burden reflected at the county and regional level

Albouy, D., 2009. The Unequal Geographic Burden of Federal Taxation. Journal of Political Economy, 117 (4), p. 635-667.

Bovenberg, A.L. and Goulder, L.H., 1996. Optimal Environmental Taxation in the Presence of Other Taxes: General Equilibrium Analyses. American Economic Review, 86 (4), p.985-1006.

Braga, V., Zărnescu, O. and Mirea, G., 2010. Fiscal Pressure in Romania, Developments and Effects. Annals of the University of Craiova, Economic Sciences Series, 2, p.1-8.

Fullerton, D. and Rogers, D.L., 1993. Who Bears the Lifetime Tax Burden?. Brookings Institution Press, Washington DC.

Goulder, L.H. and Williams, R.C., 2003. The Substantial Bias from Ignoring General Equilibrium Effects in Estimating Excess Burden, and a Practical Solution. Journal of Political Economy, 111 (4), p. 898-927.

Harding, A. and Warren, N., 1999. Who Pays the Tax Burden in Australia?. University of Canberra, [online] http://utah.natsem.canberra.edu.au/storage/dp39.pdf

Karageorgas, D., 1973. The Distribution of Tax Burden by Income Groups in Greece. The Economic Journal, 83(330), p. 436-448.

Overesch, M., 2005. The Effective Tax Burden of Companies in Europe. CESifo DICE Research Report No.4, p..56-64, [online], www.cesifo-group.de/DocDL/CESifoDICEreport405.pdf

Pripoaie, S. and Pripoaie, R., 2011. Evolution of Taxation in Romania between 2001-2010. Acta Universitatis Danubius: Oeconomica, 5, p. 106-115.

Pechman, J.A. and Okner, B.A., 1974. Who Bears the Tax Burden?. Brookings Institution Press, Washington DC.

Rutherford, T. and Paltsev, S., 1999. From an input-output table to a general equilibrium model: assessing the excess burden of indirect taxes in Russia. University of Colorado [online] http://mpsge.org/papers/exburden.pdf

Thaiprasert, N., Faulk, D. and Hicks, M.J., 2013. A Regional Computable General Equilibrium Analysis of Property Tax Rate Caps and a Sales Tax Rate Increase in Indiana. Public Finance Review, 41, p. 446-472.

Ţibulcă, I.L. and Vintilă, G., 2013. The Impact of the Financial World Crisis on Romania's Tax Burden. Romanian Statistical Review, Trim IV/2013- Supliment, p.163-167.

Annals of the Alexandru Ioan Cuza University - Economics

The Journal of "Alexandru Ioan Cuza" University from Iasi

Journal Information

Metrics

All Time Past Year Past 30 Days
Abstract Views 0 0 0
Full Text Views 126 71 7
PDF Downloads 74 46 10