 The Distribution of the Wage Tax Burden in RomaniaClaudiu Doltu Romanian Economic Journal, 2019, vol. 22, issue 72, 15-24 Abstract: This article is about the distribution of the wage tax (and social contributions) burden in Romania. It presents the realities from two different years, 2012 and 2018. Why choose the years 2012 and 2018 for such analysis? Simply because, the year 2012 is relevant for a tax system already in place for a certain number of years (2005-2012) . Then, starting the year 2018, some legislative changes generated effects useful to be studied. The main finding of the analysis is that the wage tax (and the social contributions) work pretty well in terms of “social justice†. In other words, they affect more the workers with higher revenues than those with lower wages. Thus, the tax policy concerns could be more focused on other issues than justice, such as increasing taxation policy effectiveness, better understanding of the income elasticity of the tax payment, improving the administrative capacity of the fiscal administration, etc. (World Bank, 2012) Keywords: Fiscal Policy; wage tax; effective wage tax rate; fiscal administration (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:rej:journl:v:22:y:2019:i:72:p:15-24 Access Statistics for this article Romanian Economic Journal is currently edited by Ioan Popa, PhD More articles in Romanian Economic Journal from Department of International Business and Economics from the Academy of Economic Studies Bucharest Contact information at EDIRC. |
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