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Econometric Modeling of the Correlation Between the Type of Income Taxation of Natural Persons and the Standard of Living in the E.U

Author

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  • Anca Buziernescu

    (University of Craiova)

Abstract
The purpose of the paper is to pursue the economic and mathematical correlation between the type of income taxation of natural persons and the indicators that reflect the economic well-being of a country. The starting point of this paper is given by the researches carried out on the topic of proportional tax rate (we shall name it flat tax rate)versus progressive tax rate, at the level of the E.U.existing 8 countries that applythe flat income tax and 20 countries that have preferred the progressive tax rate. The analysis of the correlation between the income tax, calculated by applying the flat income tax and the one determined with the help of the progressive tax rate, and the macroeconomic indicators: GDP/inhabitant, the unemployment rate, the national minimum wage, the risk of poverty, confirmed the existence of an economic and mathematical relation between them, a relation that we established with the help of the SPSS program. The period analysed from an econometric point of view is 2009 - 2018, the main data source being Eurostat.

Suggested Citation

  • Anca Buziernescu, 2019. "Econometric Modeling of the Correlation Between the Type of Income Taxation of Natural Persons and the Standard of Living in the E.U," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 23-29, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:23-29
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    More about this item

    Keywords

    flat tax rate; progressive tax rate; economic well-being; correlation; regression;
    All these keywords.

    JEL classification:

    • C58 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Financial Econometrics
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development

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