1. Refereed Journal // 2012

    Reduction of the Effective Corporate Tax Burden in Romania from 1992 to 2012 and Romania’s Current Ranking among the Central and Eastern European Member States

    This article traces Romania's development to a low-tax country among the member states of the European Union by analysing the major tax law changes in corporate taxation since 1992. We compute and compare the…

  2. Refereed Journal // 2012

    Pollution, shadow economy and corruption: Theory and evidence

    We study how the shadow economy affects pollution and how this effect depends on corruption levels in public administration. Production in the shadow economy allows firms to avoid environmental regulation…