| Summary: | The aim of the paper is to analyse the effects of some fiscal
measures taken in the current economic context in Romania on the
wealth of households. Specifically, we consider additional property
taxation, 70% taxation of income without a justified source, and a
correlation between a one-unit increase in property taxation, the
increase in tax revenue, and the extent to which this increase affects
the Gini coefficient (inequality). The methodology used is descriptive
and empirical, referring to bibliographic references from specialised
literature and statistical data of various national and international fiscal entities. Through regression, we demonstrated a correlation between the Gini coefficient and tax revenue increases by raising property tax revenues by 1 percentage point.
|
|---|