Empirical Analysis of the Correlation between Fiscality Rate-gdp-tax Incomes. Romania’s Case

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【标题】Empirical Analysis of the Correlation between Fiscality Rate-gdp-tax Incomes. Romania’s Case

【作者】 CEA  Mirela Cristea 

【摘要】1. Theoretical basis Studying the relation between the tax pressure and tax incomes, A. Laffer together with V.A. Canto and D.H. Joines (1978) in their paper " Taxation, GNP and Potential GNP " , reached the conclusion that the growth of the tax pressure does not necessarily determine the adequate accumulation of tax incomes, in exchange, the diminution of the tax pressure generates favorable conditions for the growth of tax incomes. This conclusion was based on a mathematical argument according to which the capital and the work are rewarded according to the marginal income. The analysis pattern introduces a series of simple hypothesis, this why they are considered as the weak point of the theoretical basis (Samuelson and Northaus, 1992) :-the compensation rates of the capital factor and work factor are achieved taking into account their marginal value and they are expressed according to the output value;-the net reward of the capital factor and work factor differs from the gross reward due to the taxation rates applied to the incomes of the factors. The expressed hypothesis lead to the following preliminary conclusions:-for a certain output level, any change interfering between the rates of gross reward of the factors changes the demand of capital and work factors in the case of enterprises;-any change of the net rewards of the factors changes the market tender within the administration department, by substituting a factor in a certain proportion with the other one. The elementary character of these hypothesis regarding the rate elasticity of tax drawings and the curve analysis, considered as a reflection of the tax history specific to a country and the last stage in the evolution of the tax system, determined the French economist Henri Sempe (1981) to propose the study of a fragment of their evolution, in order to prevent the risk of obtaining an exchange economy and the disappearance of the State. In the American literature, a series of American authors contradict the legitimacy of the Laffer curve (McConnell and Brue, 1990; Dornbusch and Fischer, 1990) as well as the effects generated by the diminution of the tax rate at the American economy level, the critics engendered fervent reactions from the supporters part (see J. are related to its empirical character, the lack of relevant variables and controversies concerning the underground economy. Subsequently, in a paper, Arthur Laffer (2005) illustrates the expected effects giving concrete examples which confirm his …