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Tax Progressiveness – Pros And Cons Debates

Author

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  • Stela Aurelia Toader

    (Romanian American University)

Abstract

The progressiveness of taxation, widely debated by economists, academics, politicians, as well as all other taxpayers, in general, is today a problem whose solutions have not been found, as there is no unity of views on a number issues such as: choosing the most suitable criterion for determining the tax burden, the effects on the economic, social and financial environment, etc. Which of the two ways of placing the tax burden - proportional or progressive - is closer to the requirements of fairness and efficiency - is definitely one of the most debated topics related to taxation issues. This paper aims, combining scientific considerations with some empirical approaches to make a foray into the wide and controversial issue of the tax progressiveness. Ultimately, the distribution of the tax burden between the members of the society is a matter of political choice, which obviously cannot please everyone and this is because "in a coercive system, such as the tax one, the structure of government finances ... will be neither efficient nor equitable in terms of all taxpayers.". [J. Nemec, G. Wright, 2000]

Suggested Citation

  • Stela Aurelia Toader, 2013. "Tax Progressiveness – Pros And Cons Debates," Romanian Economic Business Review, Romanian-American University, vol. 8(3.1), pages 157-170, September.
    • Handle: RePEc:rau:journl:v:8:y:2013:i:3.1:p:157-170
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    File URL: http://www.rebe.rau.ro/RePEc/rau/journl/FA13S/REBE-FA13S-A18.pdf
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    References listed on IDEAS

    as
    1. Hillman,Arye L., 2009. "Public Finance and Public Policy," Cambridge Books, Cambridge University Press, number 9780521494267, April.
    2. Hillman,Arye L., 2009. "Public Finance and Public Policy," Cambridge Books, Cambridge University Press, number 9780521738057, April.
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