A magyarországi jövedelem-újraelosztás és egy egykulcsos adóreform vizsgálata mikroszimulációs modellel
[An examination of income redistribution in Hungary and single-rate tax reform, using a micro-simulation model]
Author
Abstract
Suggested Citation
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- John Creedy & Guyonne Kalb, 2005.
"Behavioural Microsimulation Modelling for Tax Policy Analysis in Australia: Experience and Prospects,"
Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 8(1), pages 73-110, March.
- John Creedy & Guyonne Kalb, 2005. "Behavioural Microsimulation Modelling for Tax Policy Analysis in Australia: Experience and Prospects," Melbourne Institute Working Paper Series wp2005n02, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
- Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
- Gary S. Becker, 1981. "A Treatise on the Family," NBER Books, National Bureau of Economic Research, Inc, number beck81-1.
- Gerry Redmond, 1999.
"Incomes, incentives and the growth of means-testing in Hungary,"
Fiscal Studies, Institute for Fiscal Studies, vol. 20(1), pages 77-99, March.
- Gerry Redmond, 1998. "Incomes, Incentives and the Growth of Means Testing in Hungary," Discussion Papers 0087, University of New South Wales, Social Policy Research Centre.
- O'Donoghue, Cathal & Sutherland, Holly & Immervoll, Herwig, 1999. "An introduction to EUROMOD," EUROMOD Working Papers EM0/99, EUROMOD at the Institute for Social and Economic Research.
- Saez, Emmanuel, 2002.
"The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes,"
Journal of Public Economics, Elsevier, vol. 83(2), pages 217-230, February.
- Emmanuel Saez, 2000. "The Desirability of Commodity Taxation under Non-Linear Income Taxation and Heterogeneous Tastes," NBER Working Papers 8029, National Bureau of Economic Research, Inc.
- Shelly J. Lundberg & Robert A. Pollak & Terence J. Wales, 1997. "Do Husbands and Wives Pool Their Resources? Evidence from the United Kingdom Child Benefit," Journal of Human Resources, University of Wisconsin Press, vol. 32(3), pages 463-480.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Simonovits, András, 2010. "Adómorál és adórendszer [Tax morality and progressive wage tax]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 481-496.
- Boda, Zsolt & Bartha, Attila, 2016. "Adómorál, bizalom és kényszerek - adózási motivációk Magyarországon korrupciós botrányok idején [Tax morale, trust and constraints: Tax-compliance motivations in Hungary during corruption scandals]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 1021-1045.
- Simonovits, András, 2009. "Keresetbevallás és újraelosztás az együttélő nemzedékek modelljében [Underreported earnings and redistribution in the overlapping-generations model]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 101-118.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- D�ra Benedek & Orsolya Lelkes, 2008.
"Assessment Of Income Distribution And A Hypothetical Flat Tax Reform In Hungary,"
Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 3(3(5)_Fall), pages 173-186.
- Lelkes, Orsolya & Benedek, Dora, 2007. "Assessment of income distribution and a hypothetical flat tax reform in Hungary," MPRA Paper 7304, University Library of Munich, Germany.
- Thomas Piketty & Emmanuel Saez, 2012.
"Optimal Labor Income Taxation,"
NBER Working Papers
18521, National Bureau of Economic Research, Inc.
- Thomas Piketty & Emmanuel Saez, 2013. "Optimal Labor Income Taxation," Post-Print halshs-00847245, HAL.
- Thomas Piketty & Emmanuel Saez, 2013. "Optimal Labor Income Taxation," PSE-Ecole d'économie de Paris (Postprint) halshs-00847245, HAL.
- John T. Revesz, 2014. "A computational model of optimal commodity taxation," Public Finance Research Papers 4, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
- John T. Revesz, 2014. "A Numerical Model of Optimal Differentiated Indirect Taxation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 211(4), pages 9-66, December.
- Kota Ogasawara & Mizuki Komura, 2022.
"Consequences of war: Japan’s demographic transition and the marriage market,"
Journal of Population Economics, Springer;European Society for Population Economics, vol. 35(3), pages 1037-1069, July.
- Ogasawara, Kota & Komura, Mizuki, 2020. "Consequences of War: Japan's Demographic Transition and the Marriage Market," IZA Discussion Papers 13885, Institute of Labor Economics (IZA).
- Ogasawara, Kota & Komura, Mizuki, 2021. "Consequences of War: Japan's Demographic Transition and the Marriage Market," GLO Discussion Paper Series 750, Global Labor Organization (GLO).
- LaFave, Daniel & Thomas, Duncan, 2017.
"Extended families and child well-being,"
Journal of Development Economics, Elsevier, vol. 126(C), pages 52-65.
- Daniel LaFave & Duncan Thomas, 2014. "Extended Families and Child Well-being," NBER Working Papers 20702, National Bureau of Economic Research, Inc.
- Daniel LaFave & Duncan Thomas, 2014. "Extended Families and Child Well-being," Working Papers id:6277, eSocialSciences.
- Louis Kaplow, 2011. "An Optimal Tax System," NBER Working Papers 17214, National Bureau of Economic Research, Inc.
- Alex Rees-Jones & Dmitry Taubinsky, 2018.
"Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions,"
Tax Policy and the Economy, University of Chicago Press, vol. 32(1), pages 107-133.
- Alex Rees-Jones & Dmitry Taubinsky, 2017. "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," NBER Chapters, in: Tax Policy and the Economy, Volume 32, pages 107-133, National Bureau of Economic Research, Inc.
- Alex Rees-Jones & Dmitry Taubinsky, 2017. "Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions," NBER Working Papers 23980, National Bureau of Economic Research, Inc.
- Carlos E. da Costa & Iván Werning, 2008. "On the Optimality of the Friedman Rule with Heterogeneous Agents and Nonlinear Income Taxation," Journal of Political Economy, University of Chicago Press, vol. 116(1), pages 82-112, February.
- Xavier Ruiz del Portal, 2020. "Two reasons for not using commodity taxation in the presence of an optimal income tax," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 9-28, March.
- Tania Burchardt & Eleni Karagiannaki, 2022. "Living arrangements, intra-household inequality and children’s deprivation: Evidence from EU-SILC," CASE Papers /227, Centre for Analysis of Social Exclusion, LSE.
- Brian Chi-ang Lin & Siqi Zheng & Yunmin Chen & Brian Chi-ang Lin & John E. Anderson, 2016. "Environmental Sustainability And The Greened Samuelson Rule," Journal of Economic Surveys, Wiley Blackwell, vol. 30(3), pages 482-496, July.
- Melisa Bubonya & Deborah A. Cobb-Clark & Mark Wooden, 2017. "Job loss and the mental health of spouses and adolescent children," IZA Journal of Labor Economics, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 6(1), pages 1-27, December.
- Agnes R. Quisumbing & John A. Maluccio, 2003. "Resources at Marriage and Intrahousehold Allocation: Evidence from Bangladesh, Ethiopia, Indonesia, and South Africa," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 65(3), pages 283-327, July.
- Roger Gordon, 2004.
"Taxation of Interest Income,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 5-15, January.
- Roger H. Gordon, 2003. "Taxation of Interest Income," NBER Working Papers 9503, National Bureau of Economic Research, Inc.
- Eleftherios Giovanis & Oznur Ozdamar, 2019. "A Collective Household Labour Supply Model with Disability: Evidence from Iraq," Journal of Family and Economic Issues, Springer, vol. 40(2), pages 209-225, June.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011.
"Direct versus Indirect Taxation: Trends, Theory, and Economic Significance,"
Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 2,
Edward Elgar Publishing.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2009. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0911, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2010. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1014, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Hélène Couprie & Elisabeth Cudeville & Catherine Sofer, 2020.
"Efficiency versus gender roles and stereotypes: an experiment in domestic production,"
Experimental Economics, Springer;Economic Science Association, vol. 23(1), pages 181-211, March.
- Hélène Couprie & Elisabeth Cudeville & Catherine Sofer, 2017. "Efficiency versus Gender Roles and Stereotypes: An Experiment in Domestic Production," THEMA Working Papers 2017-10, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
- Hélène Couprie & Elisabeth Cudeville & Catherine Sofer, 2020. "Efficiency versus gender roles and stereotypes: an experiment in domestic production," Post-Print hal-02129851, HAL.
- Hélène Couprie & Elisabeth Cudeville & Catherine Sofer, 2020. "Efficiency versus gender roles and stereotypes: an experiment in domestic production," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-02129851, HAL.
- Christian Schluter & Jackline Wahba, 2010. "Are parents altruistic? Evidence from Mexico," Journal of Population Economics, Springer;European Society for Population Economics, vol. 23(3), pages 1025-1046, June.
- Jacobs, Bas & van der Ploeg, Frederick, 2019. "Redistribution and pollution taxes with non-linear Engel curves," Journal of Environmental Economics and Management, Elsevier, vol. 95(C), pages 198-226.
More about this item
JEL classification:
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ksa:szemle:855. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Odon Sok (email available below). General contact details of provider: http://www.kszemle.hu .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.