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Laffer Taxation Rate: Estimations For Romania’S Case

Author

Listed:
  • Elena Pădurean

    (Centre of Financial and Monetary Research Victor Slăvescu Romanian Academy Bucharest, Romania)

  • Andreea Stoian

    (Bucharest Academy of Economic Studies Bucharest, Romania)

  • Emilia Câmpeanu

    (Bucharest Academy of Economic Studies Bucharest, Romania)

Abstract

The relationship between taxation rate and tax revenues for the public budget has generated an important debate aiming that level of taxation rate that maximizes tax revenues collected for the public budget. Laffer curve involves the existence of a strong correlation between taxation rate and tax revenues. The aim of this paper is to estimate a Laffer taxation rate for Romania’s case using annual data over the period 1990-2008. The main findings highlight that a taxation rate higher than 28% could diminish tax revenue for the public budget, in addition, taxation rates were situated slightly on the prohibitive area of Laffer curve.

Suggested Citation

  • Elena Pădurean & Andreea Stoian & Emilia Câmpeanu, 2011. "Laffer Taxation Rate: Estimations For Romania’S Case," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 183-189, july.
    • Handle: RePEc:aic:journl:y:2011:v:se:p:183-189
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    More about this item

    Keywords

    Laffer curve; taxation rate; tax evasion; implicit taxation rate;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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