Tax Policy Relationship with the Business Cycle in Romania

被引:0
作者
Surugiu, Marius-Razvan [1 ]
Surugiu, Camelia [2 ]
机构
[1] Romanian Acad, Inst Natl Econ, 13 Calea 13 September, Bucharest, Romania
[2] Univ Bucharest, Fac Adm & Business, 4-12 Regina Elisabeta Bvd, Bucharest, Romania
来源
INTERNATIONAL CONFERENCE ON ECONOMICS AND ADMINISTRATION | 2017年
关键词
tax rates; cyclical behavior; Romania;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
Tax policy has significant effects on the economy. There are little known facts about the cyclical behavior of tax policy (namely the tax rates). Based on a dataset on tax rates for Romania, for the period 1991-2015, that comprises corporate income, personal income, and value added tax rates, the paper tries to identify the features of the tax policy, and how it is conducted over the business cycle. The empirical evidence of the paper is largely inconsistent with the standard Keynesian recommendations.
引用
收藏
页码:5 / 10
页数:6
相关论文
共 50 条
  • [21] Nonlinear Employment Effects of Tax Policy
    Ferraro, Domenico
    Fiori, Giuseppe
    JOURNAL OF MONEY CREDIT AND BANKING, 2023, 55 (05) : 1001 - 1042
  • [22] Crackdown on tax evasion - improving ways of coordination between the tax authorities and automatic exchange of information developments in Romania
    Ionita, Claudiu
    Ibadula, Birol
    Vlad, Cristina
    Brezeanu, Petre
    PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON BUSINESS EXCELLENCE, 2017, 11 (01): : 523 - 531
  • [23] UNCERTAINTY, WAGES AND THE BUSINESS CYCLE
    Cacciatore, Matteo
    Ravenna, Federico
    ECONOMIC JOURNAL, 2021, 131 (639) : 2797 - 2823
  • [24] Understanding Cultural Intelligence Factors Among Business Students in Romania
    Brancu, Laura
    Munteanu, Valentin
    Golet, Ionut
    13TH INTERNATIONAL SYMPOSIUM IN MANAGEMENT: MANAGEMENT DURING AND AFTER THE ECONOMIC CRISIS, 2016, 221 : 336 - 341
  • [25] WHERE DOES ROMANIA STAND AT IMPLEMENTING ENVIRONMENTAL POLICY?
    Chiriac, Suzana Elena
    Buruiana, Viorel
    EKONOMIKA POLJOPRIVREDA-ECONOMICS OF AGRICULTURE, 2012, 59 : 107 - 112
  • [26] Discussing the Spatial Underpinnings of Tourism Policy and Planning in Romania
    Popescu, Claudia
    Persu, Mihaela
    TRANSYLVANIAN REVIEW OF ADMINISTRATIVE SCIENCES, 2022, (67E) : 44 - 62
  • [27] FOREIGN POLICY STRATEGIES OF THE ROYAL HOUSE OF ROMANIA IN INTERWAR
    Citiriga, Daniel
    ANTHROPOLOGY, ARCHAEOLOGY, HISTORY AND PHILOSOPHY, 2014, : 481 - 488
  • [28] Forestland connectivity in Romania-Implications for policy and management
    Stancioiu, Petru Tudor
    Nita, Mihai Daniel
    Lazar, Gabriel Ervin
    LAND USE POLICY, 2018, 76 : 487 - 499
  • [29] The importance of the political process on corporate tax policy
    Hansson Å.
    Porter S.
    Williams S.P.
    Constitutional Political Economy, 2015, 26 (3) : 281 - 306
  • [30] Polycrisis, Megatrends - Tax Policy Trends and Responses
    Csuros, Gabriella
    REVIEW OF EUROPEAN AND COMPARATIVE LAW, 2024, : 7 - 34