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Mikroszimulációs elemzés a személyi jövedelemadó módosításainak hatásvizsgálatában
[Micro-simulation analysis in examination of the effects of personal income-tax changes]

Author

Listed:
  • Benedek, Dóra
  • Kiss, Áron

Abstract

A legtöbb fejlett országban használnak mikroszimulációt a gazdaságpolitikai intézkedések hatáselemzésére. Tanulmányunkban bemutatjuk a Költségvetési Tanács Titkárságán kifejlesztett mikroszimulációs modellt, amelynek segítségével szimulálható a személyi jövedelemadó szabályainak változása, és elemezhető a változások hatása. Az általános leírás után példákat mutatunk a modell használatára és hasznára. Az adószimuláció segítségével az eddig ismerteknél pontosabb számítást készítünk arról, mennyibe került a költségvetésnek a 2008-ban bevezetett családi adókedvezmény, valamint hogy mekkora a költségvetési hatása bizonyos járandóságok adómentessé tételének a 2010. őszi adócsomagban. Végül a teljes 2010. évi adócsomag példáján bemutatjuk, hogyan alkalmazható a mikroszimuláció elosztási és viselkedési hatások elemzésére. Journal of Economic Literature (JEL) kód: H22; H24; H31.

Suggested Citation

  • Benedek, Dóra & Kiss, Áron, 2011. "Mikroszimulációs elemzés a személyi jövedelemadó módosításainak hatásvizsgálatában [Micro-simulation analysis in examination of the effects of personal income-tax changes]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 97-110.
    • Handle: RePEc:ksa:szemle:1220
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    References listed on IDEAS

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    Cited by:

    1. Muraközy, Balázs & Reizer, Balázs, 2017. "A magyar vállalati adózás heterogenitása [The heterogeneity of corporate taxation in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1233-1264.
    2. Gáspár, Katalin & Varga, Zsuzsa, 2011. "A bajban lévő lakáshitelesek elemzése mikroszimulációs modellezéssel [Analysis of housing-loan borrowers in difficulty, using micro-simulation modelling]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 529-542.

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    More about this item

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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