 TAX PROGRESSIVENESS – PROS AND CONS DEBATESStela Aurelia Toader ()
Romanian Economic Business Review, 2013, vol. 8, issue 3.1, 157-170 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] Keywords: progressive taxation; effective tax rate; statutory tax rate; marginal tax rate; tax burden; the benefit principle; the ability-to-pay principle; substitution effect; income effect (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:rau:journl:v:8:y:2013:i:3.1:p:157-170 Access Statistics for this article More articles in Romanian Economic Business Review from Romanian-American University Contact information at EDIRC. |
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