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A személyi jövedelemadó reformjának hatása a társadalombiztosítási nyugdíjakra
[The impact of personal income tax reform on public pensions]

Author

Listed:
  • Simonovits, András
  • Cseres-Gergely, Zsombor

Abstract

2009 és 2013 között a magyar személyi jövedelemadó rendszere átalakul. Eltűnik a sávos elem és az adójóváírás, ami jövedelemosztályonként megváltoztatja a nettó/bruttó kereseti hányadosokat, így végeredményben nemcsak jelentős állami bevételkieséssel jár, de a jövedelem társadalmon belüli újraelosztását is átalakítja. A nettó jövedelmek átrendeződése azonban nem az egyetlen változás. Jelenleg a nyugdíjjárulékok a bruttó, a nyugdíjak viszont a nettó keresetekkel arányosak, és ha ez nem változik, az adórendszer változása a nyugdíjkasszában is jelentős hiányt gerjeszt. Írásunk ennek a többletfinanszírozás-igénynek a mértékéről és társadalmon belüli eloszlásáról szól. Journal of Economic Literature (JEL) kód: H23, H55.

Suggested Citation

  • Simonovits, András & Cseres-Gergely, Zsombor, 2011. "A személyi jövedelemadó reformjának hatása a társadalombiztosítási nyugdíjakra [The impact of personal income tax reform on public pensions]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1029-1044.
    • Handle: RePEc:ksa:szemle:1280
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    References listed on IDEAS

    as
    1. Stephen Nickell, 2003. "Employment and Taxes," CESifo Working Paper Series 1109, CESifo.
    2. Péter Benczúr & Gábor Kátay & Áron Kiss & Balázs Reizer & Mihály Szoboszlai, 2011. "Analysis of changes in the tax and transfer system with a behavioural microsimulation model," MNB Bulletin (discontinued), Magyar Nemzeti Bank (Central Bank of Hungary), vol. 6(3), pages 15-27, October.
    3. Martos, Béla & Augusztinovics, Mária, 1995. "Számítások és következtetések nyugdíjreformra [The reform of the pension system: computations and conclusions]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 993-1023.
    4. Simonovits, András, 2009. "Népességöregedés, tb-nyugdíj és megtakarítás - parametrikus nyugdíjreformok [Population aging, the public pension system, and savings: parametric pension reforms]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 297-321.
    5. Orbán, Gábor & Palotai, Dániel, 2006. "Gazdaságpolitikai és demográfiai kihívások a magyar nyugdíjrendszerben [The Hungarian pension system: economic-policy and demographic challenges]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 583-603.
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    Cited by:

    1. Simonovits, András, 2022. "Nyugdíjstratégiai alternatívák, 2023-2029 [Pension strategy alternatives, 2023-2029]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 902-928.
    2. Tóth G., Csaba & Virovácz, Péter, 2013. "Winners and Losers – An assessment of the Hungarian flat tax reform with microsimulation," Public Finance Quarterly, Corvinus University of Budapest, vol. 58(4), pages 369-385.

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    More about this item

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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