Laffer Taxation Rate: Estimations For Romania’S Case

Elena Pădurean (), Andreea Stoian and Emilia Câmpeanu ()
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Elena Pădurean: Centre of Financial and Monetary Research Victor Slăvescu Romanian Academy Bucharest, Romania
Emilia Câmpeanu: Bucharest Academy of Economic Studies Bucharest, Romania

Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2011, vol. 2011SE, 183-189

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.

Keywords: Laffer curve; taxation rate; tax evasion; implicit taxation rate (search for similar items in EconPapers)
JEL-codes: E62 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:aic:journl:y:2011:v:se:p:183-189

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