Sebastian Lazar

affiliation not provided to SSRN

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Scholarly Papers (1)

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Romania's Development to a Low-Tax Country: Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's Current Ranking Among the Eastern European Member States

ZEW - Centre for European Economic Research Discussion Paper No. 12-003
Number of pages: 35 Posted: 02 Feb 2012
Centre for European Economic Research (ZEW), affiliation not provided to SSRN, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
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Citation 2

Abstract:

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corporate taxation, effective tax burden, transition economy, EU accession countries, tax reform, tax-rate-cum-base-broadening reform