Impozitare a profitului societăților comerciale și curba Laffer
Corporate income tax and Laffer curve

Summary/Abstract: The present paper aims to invest the applicability of the Laffer curve for corporate income tax, to estimate the optimal tax rate and to identify the effects generated by it. The analysis is performed at the level of euro area countries in the period 2007-2018. Estimates using the OLS method have shown that for Estonia, France, Lithuania, Luxembourg, Portugal, Slovakia and Spain, the Laffer curve is validated both in terms of statistical significance and the satisfaction of concavity conditions. From the comparison of the average rate of profit taxation for the analyzed period with the optimal rate estimated using the Laffer model, we showed that in these countries taxation generates an arithmetic effect which suggests the existence of a room for maneuver in terms of increasing the tax rate.

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