Passenger cars taxation. Romania's case

Sebastian Lazar

MPRA Paper from University Library of Munich, Germany

Abstract: The paper presents the Romania tax framework concerning passenger cars taxation in a comparative manner in European context. This framework causes a lot of criticism from European officials and led to some reconsideration that shaped the actual form, which, in our opinion, can be further improved. The paper designs a new methodology of the assessment of the tax, which smoothed its progressivity, which can be considered as exaggerate.

Keywords: vehicles taxation; comparative analyses; progressivity of taxation; improvement (search for similar items in EconPapers)
JEL-codes: H21 (search for similar items in EconPapers)
Date: 2009-05-29
New Economics Papers: this item is included in nep-pub and nep-tra
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:20453

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