出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The definite aim of this study is to shed light on the possibility of the economic science to „prescribe” a fiscal optimum, both in which regards the tax regime (progressive versus flat tax) and in which regards the level of taxation. I will thus argue for the necessity of demystifying the ideas that are largely spread in both economic theory and in the public opinion: on the one hand, the idea that the flat tax fiscal regime is the optimum mean against fiscal discrimination and societal wealth redistribution; on the other hand, the idea that the proportional tax rate, the flat tax, is the modern source of economic prosperity.
