Romanian companies bore, during 2005 and 2011, the brunt of a fiscal policy, respectively a fiscal pressure whose final effects proved to be harmful to Romania’s real economy, and, chiefly, to its development perspectives – particularly, of long term and coherent economic growth. The results...

This article analysis the concept of fiscal pressure and fiscal optimum. A comparative study of the fiscal pressure between Romania and the other EU member states has also been made. The academic literature analyzes the specific problem of the fiscal pressure from all points of view and the...

This paper describes the revenue-raising capacity and structure of the Spanish tax system, in comparison with the economies of the European Union. Spain stands out for the low weight of its tax revenues in GDP relative to the EU27 average. This lower weight of tax revenue is mainly a consequence...

In the current economic context, taxation impacts all aspects of the business environment. Using the business confidence index as an estimation of the expected evolution of the manufacturing sector and fiscal pressure as the result of taxation of companies, this study analyses the relationship...

No matter what kind of economy may we approach, the main purpose of a fiscal system is to build a stable and solid source of public revenue. On the other hand, a tax system must be designed to support economic development of the country, as well as the disadvantaged social groups. The...

Tax evasion is a mass socio-economical phenomenon that is present at a global level, negatively affecting state economies. This article presents and explores the aspects that lead to the manifestation of this phenomenon and the consequences it has on the social and economic environment. The...

Incluye referencias bibliográficas ; En este documento se presenta una descripción de la capacidad recaudatoria y la estructura tributaria del sistema fiscal español en comparación con las economías de la Unión Europea. España destaca por presentar un peso de los ingresos tributarios...

The Covid-19 pandemic has led to an increase in public debt in most countries. This will increase fiscal pressure in the future. We study how the shape of the optimal nonlinear income tax schedule is affected by this increase in fiscal pressure. We calibrate the workhorse optimal income tax...

The COVID-19 pandemic has led to an increase in public debt in most countries. This will increase fiscal pressure in the future. We study how the shape of the optimal nonlinear income tax schedule is affected by this increase. We calibrate the workhorse optimal income tax model to five European...

I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this end, I develop a theory of entrepreneurship that mimics key facts on the wealth and income distribution in Spain. I find two reforms that raise fiscal pressure in Spain to the...