Taxation Policies: Evidence from Flat Tax vs. Progressive Tax Pathways
Taxation Policies: Evidence from Flat Tax vs. Progressive Tax Pathways

Summary/Abstract: The challenging economic times are not yet over. Therefore, after a brief history of the evolution of tax, in this Article we tried to point out the current challenges related to the tax system. The study performed made us conclude that the actual problem of taxation today is not necessarily related to the method of taxation, progressive or proportional, but to the dimension of the resources that can be drawn to the budget so that the degree of population’s satisfaction would be as high as possible. The decision to progressively or proportionally tax is a matter primarily of ethics and, complementarily, of efficiency.

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