Impozitarea progresivă, un stabilizator fiscal automat

Abstract

The analysis of the automatic fiscal stabilizers, whose gold age have roots in Keynes period, in years after war, become of real interest after 90’. In countries belonging to euro zone, the national regulation of the activities in fiscal policy have often discretionary aspect and this fact leads to procyclical efects, inducing perverted efects in that countries economies. This is the reason we consider that progressive taxation can be one of the automatic fiscal stabilizers which is able to bring a real service in income collect to budget.