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A harmincévesnél fiatalabb anyák szja-kedvezményének várható demográfiai és makrogazdasági hatásai
[The expected demographic and macroeconomic effects of the personal income tax relief for mothers under the age of 30]

Author

Listed:
  • Szabó-Bakos, Eszter
  • Kuncz, Izabella
  • Németh, Petra

Abstract

A kormány 2023. január 1-től bevezette a 30 év alatti anyák személyijövedelemadó-kedvezményét, amelynek elsődleges célja a szülési életkor emelkedésének lassítása, megállítása és a születésszám emelése lehetett, hiszen Magyarországon a tényleges népességfogyás üteme 2022-re az Európai Unió tagországain belül a legmagasabbra szökött. A fő kérdésfeltevésünk, hogy kell-e, lehet-e családpolitikai eszközökkel ösztönözni a gyermekvállalást, növelni a születésszámot és csökkenteni az átlagos anyai életkort. Cikkünkben ezen új családpolitikai intézkedés demográfiai és makrogazdasági hatásait számszerűsítettük általános egyensúlyi modellkeretben. A numerikus eredményeink azonban a gazdaságpolitikai beavatkozás várható két célja közül csak egyet igazoltak: kismértékben növekedett a gyermekek átlagos száma, azt viszont nem tudtuk számításainkkal alátámasztani, hogy az intézkedés a szülő nők átlagéletkorának csökkenését eredményezné. Journal of Economic Literature (JEL) kód: C60, D15, H30, J13.

Suggested Citation

  • Szabó-Bakos, Eszter & Kuncz, Izabella & Németh, Petra, 2023. "A harmincévesnél fiatalabb anyák szja-kedvezményének várható demográfiai és makrogazdasági hatásai [The expected demographic and macroeconomic effects of the personal income tax relief for mothers ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 1213-1229.
    • Handle: RePEc:ksa:szemle:2151
    DOI: 10.18414/KSZ.2023.11.1213
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • C60 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - General
    • D15 - Microeconomics - - Household Behavior - - - Intertemporal Household Choice; Life Cycle Models and Saving
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • J13 - Labor and Demographic Economics - - Demographic Economics - - - Fertility; Family Planning; Child Care; Children; Youth

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