The performance of economic systems depends both on using resources with maximum efficiency and on society’s income redistribution.
Any socio-economic decision has to ensure Pareto efficiency or, according to the Kaldor-Hicks principle, to provide net benefit after the compensation of the involved social costs.
Health and education are main development vectors of all nations and funds oriented in these fields are major capital investments, for which recent utilities are ignored in favor of future ones that are much more important due to their major effects on the ostensible growth of society’s capabilities. The constant insufficiency of financing the health system requires the search of new resources and their much more responsible and efficient management. The clawback tax, which theoretically withdraws a surplus part from the sales value of pharmaceutical companies, given the fact that the paying availability is estimated according to the involved opportunity costs, is a fiscal instrument practiced by many countries with beneficial consequences on the social surplus.
The three attempts (three normative acts in three years) of the Romanian national authorities to introduce the clawback tax may be considered failures, due to the absence of studies and tests that allow the implementation of accurate, sustainable and non-discriminatory rules and the highlight of compensatory measures.