A COMPARATIVE ANALYSIS OF THE POST-CRISIS FISCAL MEASURES AND THEIR EFFECTS, BETWEEN THE CONTINENTAL AND THE CATCHING-UP ECONOMIC MODELS

Mihaela Mitroi

Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, 2018, vol. 12, issue 1, 485-494

Abstract: The paper aims at presenting the fiscal policies adopted by the most significant countries that are part of the two European Models of Taxation, the Continental and Catching-up models, as a response to the economic crisis. The outcomes of these policies are monitored for a four-year period starting 2012. The research shows that the Continental Model countries had an active fiscal policy the objectives of which were labour force, social security and protection and tax incentives for the business environment, whereas the Catching-up countries identified measures to cut down taxation without providing incentives to investors or significant protection for the labour market.

Keywords: economic crisis; fiscal measures; fiscal policy; revenue; tax; tax data; tax structure; tax efficiency; taxation. (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:rom:mancon:v:12:y:2018:i:1:p:485-494

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