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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

Listed:
  • Lelkes, Orsolya
  • Benedek, Dóra

Abstract

Tanulmányunkban a magyarországi jövedelem-újraelosztást elemezzük egy új esz köz, az adó- és támogatási mikroszimulációs modell segítségével. A 2006. évi ma gyar adó- és támogatási rendszerben egyszerre többféle és több irányba ható té nyező érvényesül. Az adókedvezmények jelentős összeget tesznek ki, ám nem érik el az igazán rászoruló rétegeket, inkább a közepes jövedelműeknek kedveznek. Ezzel szemben a szociális és családtámogatások elsősorban a háztartások szegényebb egyharmadához jutnak, nagymértékben növelve e háztartások rendelkezésre álló jö vedelmét. A rendszer jó hatásfokkal éri el a gyermekes családokat, és a támogatások jelentősége nő a gyermekszám növekedésével. Journal of Economics Literature (JEL) kód: D31, H20, I38.

Suggested Citation

  • Lelkes, Orsolya & Benedek, Dóra, 2006. "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," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(7), pages 604-623.
    • Handle: RePEc:ksa:szemle:855
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    References listed on IDEAS

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    1. 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.
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    5. 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.
    6. 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.
    7. 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.
    8. 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.
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    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. 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.

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    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

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