Details about Sebastian Lazar
Access statistics for papers by Sebastian Lazar.
Last updated 2016-02-02. Update your information in the RePEc Author Service.
Short-id: pla434
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Working Papers
2012
- Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states
ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research
2009
- Passenger cars taxation. Romania's case
MPRA Paper, University Library of Munich, Germany
Journal Articles
2015
- TAX PAYMENTS DETERMINANTS IN ROMANIA
Annals of Faculty of Economics, 2015, 1, (1), 749-756
2013
- Effective Corporate Taxation in Romania
Eastern European Economics, 2013, 51, (4), 50-83 View citations (2)
2012
- Reduction of the effective corporate tax burden in Romania 1992--2012 and Romania's current ranking among the Central and Eastern European EU member states
Post-Communist Economies, 2012, 24, (4), 477-502 View citations (2)
2011
- EASURING EFFECTIVE CORPORATE TAXATION IN ROMANIA USING ORWARD-LOOKING METHODOLOGY
Theoretical and Applied Economics, 2011, 5(558)(supplement), (5(558)(supplement)), 477-484
- EFFECTIVE CORPORATE INCOME TAX RATE IN ROMANIA: A MICRO-BACKWARD LOOKING APPROACH
Annals of Faculty of Economics, 2011, 1, (2), 361-366
- Measuring Corporate Effective Tax Burden In Romania: A Comprehensive Approach
Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2011, 58, 133-144
2010
- Double Dividend Taxation Relief: A New View From The Corporate Income Tax Perspective
Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2010, 57, 207-216
- EFFECTIVE TAX BURDEN BORNE BY COMPANIES: A REVIEW AND A NEW METHODOLOGY
Annals of Faculty of Economics, 2010, 1, (2), 584-588 View citations (2)
2009
- AN ASSESMENT OF THE MILLER’S MODEL ON ROMANIAN FISCAL FRAMEWORK
Annals of Faculty of Economics, 2009, 3, (1), 242-245
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