Economics and Business Review

ISSN 2392-1641
e-ISSN 2450-0097

Poznań University of Economics - Poland

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Volume 1 (15) Number 2 pp. 95-109

Mihai Mutascu1, Maciej Cieślukowski2

1West University of Timisoara, Faculty of Economics and Business Administration,Romania
2
Poznań University of Economics, Public Finance Department, Poznań, Poland

Tax revenues and aging in ex-communist EU countries

Abstract:

The paper explores the relationship between tax revenues and aging in the case of 10 ex-communist EU countries, for the period 1995–2012, by using a panel model approach. The main finding shows that the ageing has a significant and positive impact on tax revenues. In these ex-communist countries, the persons are more interested in the redistribution. On the other hand, there are high revenue amounts for older persons and a low degree of meritocracy. Both aspects put pressure on public expenditures and required additional financial needs for the government.

pub/2015_2_95.pdf Full text available in in Adobe Acrobat format:
http://www.ebr.edu.pl/volume15/issue2/2015_2_95.pdf
Keywords: tax revenues, determinants, aging, ex-communist countries, aging effects.

DOI: 10.18559/ebr.2015.2.5

For citation:

MLA Mutascu, Mihai, and Maciej Cieślukowski. "Tax revenues and aging in ex-communist EU countries." Economics and Business Review EBR 15.2 (2015): 95-109. DOI: 10.18559/ebr.2015.2.5
APA M., M., & M., C. (2015). Tax revenues and aging in ex-communist EU countries. Economics and Business Review EBR 15(2), 95-109 DOI: 10.18559/ebr.2015.2.5
ISO 690 MUTASCU, Mihai, CIEśLUKOWSKI, Maciej. Tax revenues and aging in ex-communist EU countries. Economics and Business Review EBR, 2015, 15.2: 95-109. DOI: 10.18559/ebr.2015.2.5