Flat-Rate versus Progressive Taxation? An Impact Evaluation Study for the Case of Romania
Taking into consideration the recent debates on adopting a progressive tax system over the flat-rate taxation, our paper aims to investigate the impact of a change in the current Romanian personal income tax policy system from the 10% flat-rate tax system to some alternative progressive taxation sce...
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| Veröffentlicht in: | Sustainability 2019-11, Vol.11 (22), p.6405 |
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| creator | Popescu, Madalina Ecaterina Militaru, Eva Stanila, Larisa Vasilescu, Maria Denisa Cristescu, Amalia |
| description | Taking into consideration the recent debates on adopting a progressive tax system over the flat-rate taxation, our paper aims to investigate the impact of a change in the current Romanian personal income tax policy system from the 10% flat-rate tax system to some alternative progressive taxation scenarios. The methodological approach consisted in using the European Union Survey on Income and Living Conditions (EU-SILC) database to micro-simulate the impact upon poverty and income inequality. Through our ex-ante tax policy analysis we bring empirical evidence of a modest, but positive effect upon poverty rate and income inequalities in favor of a progressive taxation system. However, when looking at the government financial implications through the personal income tax budget revenues, we discuss upon the possible trade-off between the benefits on poverty and income inequalities and the possible budgetary drawbacks. Despite the data limitations, this study has the benefit of being among the first attempts to evaluate the impact of a personal income tax policy reform for the case of Romania. |
| doi_str_mv | 10.3390/su11226405 |
| format | Article |
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| source | Elektronische Zeitschriftenbibliothek - Frei zugängliche E-Journals; MDPI - Multidisciplinary Digital Publishing Institute |
| subjects | Budget deficits Economic conditions Economic growth Employment Equity Fiscal policy Income distribution Income inequality Income taxes Industrialized nations Living conditions Low income groups Policy reform Poverty Progressive taxes Recessions Socioeconomics Sustainable development Tax increases Tax rates Taxation VAT |
| title | Flat-Rate versus Progressive Taxation? An Impact Evaluation Study for the Case of Romania |
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