FISCAL POLICY AND RELATIVISM: BETWEEN THE FLAT TAX AND THE PROGRESSIVE TAX

Cosmin Marinescu
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Cosmin Marinescu: Bucharest Academy of Economic Studies

Theoretical and Applied Economics, 2009, vol. 12(541)(supplement), issue 12(541)(supplement), 215-221

Abstract: The definite aim of this study is to shed light on the possibility of the economic science to „prescribe” a fiscal optimum, both in which regards the tax regime (progressive versus flat tax) and in which regards the level of taxation. I will thus argue for the necessity of demystifying the ideas that are largely spread in both economic theory and in the public opinion: on the one hand, the idea that the flat tax fiscal regime is the optimum mean against fiscal discrimination and societal wealth redistribution; on the other hand, the idea that the proportional tax rate, the flat tax, is the modern source of economic prosperity.

Keywords: fiscal policy; scientific relativism; flat tax rate; fiscal optimum. (search for similar items in EconPapers)
Date: 2009
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