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The Burden and Disincentive Effects of Hungarian Personal Taxes 1988-96

Author

Listed:
  • Newbery, David M G
  • Revesz, Tamas

Abstract

The paper analyses the revenue-raising, distributional and incentive effects of the personal tax system in Hungary from the start of the transitional tax reforms of 1988, and develops methods for estimating marginal indirect taxes. It evaluates the distributional impact of revenue-neutral equivalent indirect tax changes that have occurred since 1988, and shows them to have been regressive.

Suggested Citation

  • Newbery, David M G & Revesz, Tamas, 1997. "The Burden and Disincentive Effects of Hungarian Personal Taxes 1988-96," CEPR Discussion Papers 1570, C.E.P.R. Discussion Papers.
    • Handle: RePEc:cpr:ceprdp:1570
    as

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    Citations

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    Cited by:

    1. P. Kiss, Gábor, 2002. "A fiskális jelzőszámok új megközelítésben [A new approach to fiscal index numbers]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(4), pages 292-319.

    More about this item

    Keywords

    Efficiency; Equity; Hungary; Redistribution; Tax Burden; Tax Reform; Transition;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • P35 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance
    • P52 - Political Economy and Comparative Economic Systems - - Comparative Economic Systems - - - Comparative Studies of Particular Economies

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