Artikel
LINS Curve in Romanian Economy
The paper presents theoretical considerations and empirical evidence to test the validity of the Laffer in Narrower Sense (LINS) curve as a parabola with a maximum. Attention is focused on the so-called legal-effective tax gap (letg). The econometric application is based on statistical data (1990-2013) for Romania as an emerging European economy. Three cointegrating regressions (fully modified least squares, canonical cointegrating regression and dynamic least squares) and three algorithms, which are based on instrumental variables (two-stage least squares, generalized method of moments, and limited information maximum likelihood), are involved.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Amfiteatru Economic Journal ; ISSN: 2247-9104 ; Volume: 18 ; Year: 2016 ; Issue: 41 ; Pages: 136-152 ; Bucharest: The Bucharest University of Economic Studies
- Klassifikation
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Wirtschaft
Multiple or Simultaneous Equation Models: Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes; State Space Models
Fiscal Policy
Tax Evasion and Avoidance
- Thema
-
taxes
legal-effective tax gap
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Dobrescu, Emilian
- Ereignis
-
Veröffentlichung
- (wer)
-
The Bucharest University of Economic Studies
- (wo)
-
Bucharest
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Dobrescu, Emilian
- The Bucharest University of Economic Studies
Entstanden
- 2016
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